Allahabad HC held that a bank lawfully froze an account on cyber crime investigation directions and advised the petitioner to pursue statutory remedies.
Bombay HC held that where TDR is used across all buildings, proportionate land conveyance based on built-up area is permissible despite TDR utilisation.
Bombay HC upheld five-year disqualification after finding failure to supply committee meeting minutes within the statutory period under the MCS Act.
The Madras High Court quashed a GST assessment order issued nearly four years after the assessee’s death. It held that proceedings against a deceased person are legally unsustainable and fresh action must be initiated against the legal heirs.
Bombay High Court held that non-compliance with Section 144B raised a jurisdictional issue requiring ITAT adjudication and set aside its order.
Gujarat High Court ruled that CBDT’s expert assessment of informant rewards is not open to judicial recalculation absent arbitrariness.
The Gujarat High Court held that a scientifically determined warranty provision qualified for consideration under settled legal principles and could not justify reopening. It quashed the reassessment after finding the Assessing Officer ignored the Supreme Court’s ruling and ICDS provisions.
Gujarat High Court held SVLDRS relief unavailable as service tax was not quantified before 30 June 2019. Partial admission during inquiry was insufficient.
Gujarat High Court held rebate is available only on goods actually exported as reflected in shipping bills. Moisture loss without prior declaration cannot increase rebate.
Madras HC held that a pending NCLAT appeal did not prevent PNB from conducting a Swiss Challenge auction after the OTS proposal was rejected.
