3+ hour, 34+ min ago   (1212+ words) The Gauhati High Court has ruled that tax authorities cannot appropriate a sanctioned refund against an alleged interest liability merely on the basis of their own calculations without first issuing a detailed demand notice and granting the taxpayer an opportunity…...

1+ day, 5+ hour ago   (736+ words) The Allahabad High Court has held that a taxpayer’s statutory right to appeal cannot be obstructed merely because the disputed GST amount has already been deposited under protest, resulting in the GST portal treating the demand as “Nil”. The bench…...

1+ day, 5+ hour ago   (728+ words) The Allahabad High Court has called upon the Commissioner of State Tax to issue appropriate administrative instructions enabling taxpayers and their successors to claim GST refunds even where a cancelled registration and the death of the authorised signatory prevent access…...

1+ day, 5+ hour ago   (1064+ words) The Allahabad High Court has set aside four ex parte appellate orders passed against a company after it had been ordered to be wound up, observing that the liquidator’s authority to appoint counsel and safeguard the company’s interests was a…...

3+ day, 18+ hour ago   (574+ words) The Uttarakhand High Court has set aside a GST assessment order after finding that the issues raised by the taxpayer—including the scheduling of a personal hearing before the deadline for filing a reply to the show-cause notice—were identical…...

3+ day, 18+ hour ago   (955+ words) The Supreme Court has rejected an electricity distribution company’s attempt to recover ₹57.74 lakh as Minimum Consumption Guarantee Charges for an additional power load that was neither accepted by the consumer nor actually released to it. The Bench of Justice S.V....

3+ day, 19+ hour ago   (1404+ words) The Bench of Justice Prashant Kumar Mishra and Justice Shree Chandrashekhar also reiterated that long and uninterrupted possession does not automatically mature into adverse possession. A party relying on adverse possession must specifically plead and prove when its possession became…...

3+ day, 19+ hour ago   (1331+ words) The Supreme Court has ruled that a conviction under the Protection of Children from Sexual Offences Act, 2012 cannot be sustained when the prosecution fails to prove the victim’s age through the documents or medical tests prescribed under Section 94 of the…...

3+ day, 19+ hour ago   (1392+ words) The Supreme Court has rejected a plea by 1993 Mumbai serial blasts convict Abu Salem Abdul Qayoom Ansari seeking release on the ground that he had completed the maximum 25-year period of imprisonment contemplated under the sovereign assurance given by India…...

3+ day, 19+ hour ago   (1635+ words) The Supreme Court has held that government authorities must decide requests concerning national sporting assignments with promptitude, observing that a delayed administrative decision may itself defeat the purpose for which the authority’s discretion is required to be exercised. The bench…...