Supreme Court held that dismissal of public servant [police officer] on the basis of presumption without department inquiry under Article 311(2) proviso (b) of the Constitution of India is unsustainable in law. Accordingly, order of dismissal is liable to be quashed.
Supreme Court held that mere determination of the status of a candidate as to whether he/she falls within the creamy layer or the non-creamy layer of the OBCs cannot be decided solely on the basis of the income of their parents.
Karnataka High Court held that the rent received by leasing out residential premises for the purpose of students, staff and teachers would not be exigible / amenable to GST. Accordingly, order is set aside and present petition is allowed.
The High Court held that authorities cannot restrict the number of Namaz worshipers citing law and order concerns. It stated that maintaining peace is the responsibility of the administration.
The Bombay High Court directed authorities to consider a representation seeking extension of tax incentives granted under the Tourism Policy, noting that the matter involves policy decisions requiring inter-ministerial consultation.
The court quashed a GST adjudication order after finding that it was issued a day after the hearing despite a pending writ petition. The ruling emphasized that such haste violated principles of natural justice.
The Gauhati High Court quashed GST registration cancellation after finding the show-cause notice lacked key particulars such as tax period, invoices, suppliers, and credit amount, violating principles of natural justice.
The Madras High Court held that challenges relating to insolvency proceedings must follow the statutory appellate process under the Insolvency and Bankruptcy Code. The writ petition was dismissed for failure to exhaust the remedy before NCLAT.
The court refused to convert a GST order from Section 74 to Section 73 because the taxpayer failed to produce supporting documents. The ruling emphasized that absence of records prevents reclassification of proceedings.
The Kerala High Court held that issuing a single GST notice covering multiple assessment years is unsustainable as different limitation periods apply for each year, potentially prejudicing taxpayers.
