Acting On 'Sixth Sense', Supreme Court Facilitates Marriage; Quashes Rape Conviction Over False Marriage Promise

The Court said that the case was one where a consensual relationship was given a criminal colour after it turned sour.

Income Tax Act | Multiple Presentations Of Proposal For Reopening U/S 148 After Rejection Not Permissible: Uttarakhand High Court

The Uttarakhand High Court held that once a proposal for reopening an assessment under Section 148 is rejected by the competent authority, repeated representations of the same proposal are impermissible and without jurisdiction. Chief Justice G. Narendar and Justice Subhash Upadhyay examined whether the multiple presentations / repeated re-presentation of the proposal for initiation...

Madras High Court Annual Tax Digest 2025

Direct TaxFAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High CourtCase Title: Mark Studio India Private Limited v. Income Tax Officer and OthersCase No: W.P.Nos.25223 & 25227 of 2024The Madras High Court recently clarified that both the Faceless Assessment Officer and Jurisdictional Assessment Officer have...

GST Refund Claim Cannot Be Rejected Unless Mandatory Procedure Under Rule 92(3) CGST Rules Is Followed: Jharkhand High Court

The High Court of Jharkhand has set aside GST refund rejection orders passed against Carbon Resources Private Limited, holding that the tax department violated mandatory procedure and principles of natural justice while rejecting the refund claim. A Division Bench comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar was hearing two writ petitions challenging a...

Once GST Appeal Is Filed On Portal, No Mandatory Requirement To File Hard Copy Or Certified Copy Of Order: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court held that once a GST appeal is filed electronically within the statutory period along with the uploaded order, there is no requirement to file a hard copy or certified copy of the order. Justices Sindhu Sharma and Shahzad Azeem stated that the appeal was filed online within statutory period along with the copy of order and therefore,...

Delhi High Court Allows Use Of Transitional CENVAT Credit For Mandatory Pre-Deposit Before CESTAT

The Delhi High Court, in a 'rare' scenario where an appeal was sought to be admitted before the CESTAT on the strength of pre-deposit made using through DRC-03, has clarified that pre-deposit was partial component of the demand just as tax, interest and penalty. In a recent judgment dated December 22, 2025, the Delhi High Court dealt with whether CENVAT credit transitioned into the...

Delhi High Court Refuses To Replace Arbitrator Despite 16-Month Delay, Says Substitution At Final Stage Defeats Expeditious Arbitration

The Delhi High Court rejected an application seeking the substitution a retired Supreme Court Judge as the sole arbitrator, despite a delay of more than 16 months in announcing the arbitral award. The Court found it better suited to grant a short extension to facilitate the finality of the proceedings rather than unsettling them through fresh adjudication. The Bench comprising of...

Legal Assistant Vacancy At Public Works Department, Uttarakhand

Uttarakhand Subordinate Service Selection Commission invites online application for the post of Legal Assistant. Name of the Post: Legal Assistant No. of Post: 02 (Two) Essential Qualification and Experience Bachelor of Laws degree from a recognized university.Preferential Qualification: Ither things being equal, preference shall be given in the matter of direct recruitment to a candidate who: (a) must have served in the territorial army for at least two years, (b) must have...

Legal Consultant Vacancy At Central Mental Health Authority (CMHA), MoH&FW [Apply Now]

National Health Systems Resource Centre (NHSRC) invites online application for the post of Legal Consultant. Name of the Post: Legal Consultant Age Limit: 45 Years Remuneration: Rs. 88,000/- p.m. (Fixed annual increase of 5 percent per year). Essential Qualification and Experience · A bachelor's degree in law from a recognized Institution/ University. · Candidate should have 5 years' experience in legal matters out of which atleast 2 years of experience must...

ITAT Flags Mismatch Between Stock & Sales Of Jewellery Firm During Demonetisation Period, Orders Fresh Examination

The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an appellate order deleting a ₹2.75 crore addition made on account of cash deposits during the demonetisation period and has remanded the matter back to the Assessing Officer for a fresh assessment. A Bench comprising Vice President Kul Bharat and Accountant Member Anadee Nath Mishra was hearing the...

100 Important Judgments Of Supreme Court - Part 3 [51-75]

51. Stamp Vendors Are 'Public Servants' Under Prevention Of Corruption Act; Liable For Bribery Over Stamp Paper Sale: Supreme CourtCase Details: Aman Bhatia v. State (GNCT of Delhi)Citation: 2025 LiveLaw (SC) 520In a notable judgment, the Supreme Court (May 2) held that stamp vendors fall within the definition of "public servants" under the Prevention of Corruption Act, 1988 and hence, can...

Delhi High Court Grants Bail To Accountant Accused Of Running Fake Firms, Passing Fraudulent ITC On ₹5 Lakh Bond

The Delhi High Court on Friday, December 26 2025 has granted bail to an Accountant allegedly involved in running fictitious firms and passing on fraudulent Input Tax Credit (ITC) upon furnishing a bond of Rs. 5,00,000. A Vacation Bench of Justice Vikas Mahajan found this a fit case for regular bail noting 'no previous involvements' with co-accused already released on bail in 2024 in...