The Bombay High Court has clarified an important legal position concerning the declaration of a company as “fraud” under the Reserve Bank of India’s Fraud Risk Management framework. The Court has held that directors cannot be subjected to the penal …
The Karnataka High Court has ruled that a bank cannot unilaterally create a lien over a customer’s bank account for recovery of Tax Deducted at Source (TDS) allegedly payable on cash withdrawals under Section 194N of the Income Tax Act, …
The Karnataka High Court has ruled that GST authorities cannot recover the tax dues of a proprietary concern from a separate private limited company merely because the two businesses may have a similar name or connection with the same family. …
The National Consumer Disputes Redressal Commission (NCDRC) has enhanced compensation awarded to an acid attack victim from ₹13,19,577 to ₹17,21,865, holding that his permanent disability should have been assessed at 75% instead of 50%. The decision underscores the importance of relying on …
The Supreme Court has reiterated an important principle concerning the validity of a registered sale deed and the consequences of non-payment of the balance sale consideration. In Raziya Begum & Ors. v. Nafisa Begum Abdul Hamid & Ors., a Division Bench …
The Delhi High Court has taken a strong view of the prolonged delay in granting an income tax refund to Campus Activewear Limited, directing the Assessing Officer (AO) to personally appear before the Court if the pending refund, along with …
The Gujarat High Court has delivered a significant ruling on the GST applicability to corporate guarantees between related companies, holding that GST cannot be imposed on corporate guarantees furnished before October 26, 2023, when Rule 28(2) of the CGST Rules came into …
The Supreme Court has expressed serious concern over the functioning of consumer dispute redressal commissions across India, particularly the growing pendency of cases and prolonged delays in hearings. The Court has directed the President of the National Consumer Disputes Redressal …
The Supreme Court of India has delivered an important ruling on limitation in commercial recovery disputes, holding that a winding-up petition does not automatically extend or preserve the limitation period for a subsequent civil suit for recovery of money. In Mageba Bridge …
The Supreme Court has delivered an important ruling concerning arrest powers under the Goods and Services Tax (GST) law, holding that an order authorising arrest under Section 69 of the Central Goods and Services Tax Act, 2017 (CGST Act) must be communicated to …
The Bombay High Court has delivered an important ruling concerning R&D tax deduction under Section 35(2AB) of the Income Tax Act, holding that an application for the Department of Scientific and Industrial Research (DSIR) report cannot be rejected merely on the …
The National Consumer Disputes Redressal Commission (NCDRC), New Delhi, has held Satguru Pratap Singh Apollo Hospitals, Ludhiana, along with Dr. M. Deepinder Singh and Dr. Gaurav Kuthiala, liable for deficiency in post-operative care after a patient developed permanent paralysis following treatment. The …
The Delhi High Court has directed the Income Tax Department to maintain status quo on recovery and penalty proceedings against two assessees who have challenged the constitutional validity of the newly introduced Section 147A of the Income Tax Act, 1961. The provision, inserted …
The Karnataka High Court has ruled that a change in the corporate name of a company does not create a new legal entity or extinguish its existing rights, liabilities and obligations. The Court held that a decree cannot be rendered …
The Karnataka High Court has ruled that GST cannot be imposed on charges collected for sanctioning a building plan, observing that the approval process does not constitute a “supply of goods” or “supply of services” under the GST law. The judgment …
The Kerala High Court has delivered an important judgment concerning FCRA registration, NGO funding, the right to peaceful protest and the requirement of reasoned administrative orders. The Court set aside orders rejecting the renewal applications of two NGOs after the Centre …
A Delhi consumer commission has held a restaurant guilty of unfair trade practice for allegedly compelling a customer to pay a service charge despite his objection. The commission ordered the restaurant to refund ₹949 collected as service charge with interest …
The Calcutta High Court has clarified an important principle concerning the powers of the Income Tax Appellate Tribunal (ITAT). The Court held that the Tribunal cannot make payment of litigation costs a condition for a taxpayer to exercise the statutory …
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017, holding that a registered recipient cannot claim Input Tax Credit (ITC) unless the tax charged on the underlying supply has …
The District Consumer Disputes Redressal Commission, Gurugram, has directed a retailer to refund ₹30 charged for three carry bags and pay an additional ₹26,000 towards compensation and litigation expenses to a consumer. The Commission held that charging a customer separately for carry …