High Courts
GST Demand Cannot Exceed Amount Mentioned In Show Cause Notice: J&K&L High Court
The Jammu & Kashmir and Ladakh High Court has held that a tax demand under GST cannot exceed the amount mentioned in the show cause notice and that doing so violates basic principles of fairness. The Division Bench of Justice Sanjeev Kumar and Justice Sanjay Parihar set aside a GST demand raised against a goods transport agency (GTA), after finding that the final demand was...
ITAT Cannot Re-Adjudicate Issues Under Guise Of Rectification U/S 254(2) Income Tax Act: Madras High Court
The Madras High Court has held that the rectification power under Section 254(2) of the Income Tax Act is akin to the review power under Order 47 Rule 1 CPC and is limited to rectifying any mistake apparent on the face of the record. The Tribunal cannot re-adjudicate issues or modify its original order under the guise of rectification. Section 254(2) of the Indian Income Tax Act,...
Income Tax Act | CIT(A) Can't Remand Matter Back To AO Without Deciding Jurisdictional Validity Of S.144 Order: Delhi High Court
The Delhi High Court has made it clear that the Commissioner of Income Tax Appeals cannot remand assessment back to the Assessing Officer, unless it decides the jurisdictional validity of AO's order passed under Section 144 of the Income Tax Act 1961.Section 144 empowers the deals with the assessment of a taxpayer that is carried out by the Assessing Officer (AO) as per his best judgement...
University Cannot Reject Candidate's Degree For Recruitment After Accepting Him For PhD Based On Same Qualification: HP High Court
The Himachal Pradesh High Court held that a university can't apply inconsistent standards by treating a candidate's Master's degree as an eligible subject for PhD admission but ignoring the same qualification during selection for the post of Assistant Professor.Justice Sandeep Sharma remarked that: “...respondents are estopped from adopting different yardsticks while considering M.Sc....
Civil Courts Cannot Interfere In Agrarian Resumption Cases, Only Revenue Authorities Have Jurisdiction: J&K&L High Court
“Matters arising out of the Agrarian Reforms Act especially resumption proceedings fall exclusively within the domain of Revenue Authorities, and civil courts lack jurisdiction to interfere, even at the injunction stage,” held the High Court of Jammu & Kashmir and Ladakh while dismissing a petition filed by two litigants challenging concurrent findings of the courts below.Reaffirming...
'Used Excessive Speed': Gujarat High Court Declines To Discharge Accused In Iskcon Bridge 'Hit & Run' Case
The Gujarat High Court refused to discharge Tathya Patel for culpable homicide not amounting to murder (IPC Section 304 part 2) accused in the 2023 Iskcon Bridge hit and run case which claimed nine lives in Ahmedabad, observing that there was a strong prima facie case against him. The court said that this was not a simple case of rash and negligent driving, wherein the applicant was under...
Income Tax Act | No Error In Issuing Successive Reassessment Notices On Same 'Reasons To Believe': Delhi High Court
The Delhi High Court has refused to interfere with income reassessment action initiated by the tax authorities merely on the ground that two successive notices under Section 148A(1) of the Income Tax Act 1961 were issued to the assessee.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed,“as the fresh notice dated 13.06.2025 was issued with the same contents, the...
Delhi High Court Asks Traffic Committee To Consider Representation For 24x7 Operation Of Traffic Lights
The Delhi High Court has asked the city's traffic committee to consider a representation for 24X7 operation of traffic lights across Delhi, especially in smaller colonies, keeping in mind the increase in late-night delivery personnel and road-safety concerns arising when signals are placed on blinker mode.A division bench of Chief Justice DK Upadhyaya and Justice Tushar Rao Gedela thus...
Madras High Court Monthly Digest: November 2025
Citations: 2025 LiveLaw (Mad) 394 To 2025 LiveLaw (Mad) 454 NOMINAL INDEX The State of Tamil Nadu v. R Ramanathan Chettiar and Others, 2025 LiveLaw (Mad) 394 D. Tamilselvi v. The Income Tax Officer, 2025 LiveLaw (Mad) 395 Spalon India Private Limited v. Maya Choudhary, 2025 LiveLaw (Mad) 396 M/s. Cethar Hospital v. The Principal Secretary to Government and Others, 2025...
CAPF Candidate's 164.6cm Height Must Be Rounded Off To 165cm; Rejection Prima Facie Illegal: Delhi High Court
The Delhi High Court has granted interim relief to a CAPF aspirant, who was disqualified from recruitment to the post of Assistant Commandant for being 0.4cm short of minimum height prescribed in governing rules.A division bench of Justices C. Hari Shankar and Om Prakash Shukla observed that in terms of the Uniform Guidelines for Medical Examination Test (Met) For Recruitment In Central...
Interpreting Property's 'Built-Up Area Wall-To-Wall' As Carpet Area Is Commercially Sound: Bombay High Court
The Bombay High Court has dismissed a petition under section 34 Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by the Developer-partners of Lukhi Associates challenging a 2020 arbitral award arising out of disputes under a 2010 Development Agreement with the Saini family. Justice Somasekhar Sundaresan upheld the award, holding that “what the Learned Arbitral Tribunal...
Caregiver Of Disabled Dependent Entitled To Transfer Exemption; Interests Of PwD Prevail Over Administrative Convenience : Delhi HC
A Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that the interests of a disabled dependent prevail over administrative convenience, and caregivers of persons with disabilities are entitled to exemption from routine transfers, and reasonable accommodation is mandatory. Background Facts The petitioner is an...