Gurdeep Singh Sachar Vs Union of India (Bombay High Court) In the world of sports, gaming, and taxation, there is a growing debate about the legality of online fantasy sports gaming platforms and their liability for Goods & Service Tax (GST). One such case that has garnered significant attention is the legal battle between Gurdeep […]
Read full text of judgment in Pandian Anbalagan Vs ITO case. Madras High Court rules the assessment order against a struck-off company as void, highlighting need for revival.
Read full text of judgment in the case of K. Sivasubramaniam (Deceased) vs ITO by Madras High Court. Detailed analysis of assessment order, brokers’ payments, and a clear non-application of mind in impugned order
Bombay High Court held that no assessment can be reopened merely on the basis of change of opinion. Accordingly, initiation of re-assessment proceedings under section 148 of the Income Tax Act is unsustainable in law.
Kerala High Court held that since the period involved is 2017-2018 when the GST regime was rolled out, there was difficulty in understanding GST. Further, tax is paid to the Government for which input tax credit is claimed. Hence, disallowance set aside.
Calcutta High Court held that the land once vested with State cannot be derequisitioned nor any further acquisition proceedings lie under the Land Acquisition Act, 1894.
Gujarat High Court held that excess drawback on account of availing Cenvat Credit facility was repaid with interest. Hence, refund of IGST paid on goods and services paid on exported goods being zero rates supplies is duly admissible.
Read Rajasthan High Court’s judgment in Bhagwati Jewellers regarding release of seized gold bullion and goods by Enforcement Directorate
Punjab and Haryana High Court reiterates that life conviction without remission can only be imposed by High Courts or the Supreme Court, not by Trial Courts.
Hari Singh Vs State of Rajasthan (Rajasthan High Court) In a landmark judgment, the Rajasthan High Court has emphatically reinforced the code of conduct and moral standards expected from government servants. The case of Hari Singh vs State of Rajasthan, decided on September 20, 2023, is a significant ruling that underscores the importance of uprightness […]
