The Tamil Nadu Real Estate Regulatory Authority (TNRERA) has held that an individual homebuyer cannot seek a direct refund of the corpus fund from a real estate promoter once the fund and maintenance accounts have been formally handed over to …
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam has delivered an important ruling on the limits of reassessment powers, holding that the Income Tax Department cannot use the amended provisions of Sections 148 and 148A of the Income Tax Act to …
The Gauhati High Court has ruled that GST authorities cannot keep a business premises sealed indefinitely after completing a search, particularly where the occupant has not denied access to the officers. In a significant judgment concerning the powers of GST …
The Bombay High Court has delivered an important judgment protecting the wage rights of Community Health Volunteers (CHVs) engaged by the Municipal Corporation of Greater Mumbai (MCGM). The Court held that merely describing payments made to workers as an “honorarium” or characterising …
The Supreme Court has reiterated an important principle concerning motor accident compensation claims, holding that a legal representative of a person who dies in a motor vehicle accident can maintain a compensation claim even if such legal representative was not financially …
The Madras High Court has held that the legality of a GST search cannot subsequently be challenged after the taxpayer has obtained provisional release of the seized goods, particularly where an earlier writ petition had already dealt with the seizure …
The Andhra Pradesh High Court has delivered an important ruling on the scope of Section 119(2)(b) of the Income Tax Act, holding that an application seeking condonation of delay cannot be rejected merely because it was filed beyond a time limit …
The Supreme Court of India has reiterated that equality in public employment cannot be sacrificed by applying qualification requirements selectively. In a significant judgment concerning promotion in a cooperative society, the Court held that an employee cannot be denied promotional benefits …
The Supreme Court has reaffirmed that re-employed retired judicial officers cannot claim parity in pay with Presiding Officers of other Central Tribunals merely because they perform adjudicatory functions. In R.K. Yadav & Anr. v. Union of India & Others, the Court upheld …
The Gujarat High Court has ruled that GST appellate authorities cannot reject an appeal merely on the ground of limitation by ignoring a special procedure introduced by the Central Government to provide relief to taxpayers affected by delayed appeals. In …
The Chhattisgarh High Court has dismissed a writ petition challenging a property tax demand of approximately ₹19.75 lakh raised against Loyola Higher Secondary School, Bilaspur. The Court held that the educational institution could not claim exemption from property tax on the basis of …
The Delhi State Consumer Disputes Redressal Commission has upheld an order directing the State Bank of India (SBI) to refund ₹1.30 lakh to a customer whose bank account was allegedly drained through unauthorised ATM withdrawals and account transfers. The Commission …
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 …