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'Cut-Off Date In Welfare Scheme Not Sacrosanct': Bombay High Court Allows Monetary Benefit Claim By Heirs Of Deceased COVID Frontline Staff
The Bombay High Court has held that the cut-off date prescribed under a welfare scheme meant for COVID-19 frontline workers cannot be applied in a rigid or technical manner so as to defeat the very object of the scheme. The Court observed that such schemes must receive a liberal and beneficial interpretation, particularly where a frontline worker contracted COVID-19 during the currency of...
Woman Advocate Approaches Supreme Court Alleging 14 Hour Illegal Detention & Custodial Sexual Assault By Noida Police
The Supreme Court today issued notice to the Centre on a writ petition filed by a woman advocate alleging that she was illegally detained for fourteen hours overnight at a police station in Noida and subjected to custodial sexual assault, torture and coercion by police officials while discharging her professional duties.A bench of Justice Vikram Nath and Justice NV Anjaria issued...
Bombay High Court Quashes Tax Notices Issued Against Mumbai Company After SVLDRS Settlement
The Bombay High Court has held that once a dispute is settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and a Discharge Certificate is issued, tax authorities cannot reopen the matter. A Division Bench of Justice M S Sonak and Justice Advait M Sethna set aside two show cause notices issued by officers of the Central GST Audit-II wing, Mumbai, after the dispute was...
Income Tax Act | S.54 Relief Cannot Be Denied Merely Due To Delay In Registration If Sale Proceeds Invested Within Time: ITAT Chennai
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that deduction under Section 54 of the Income Tax Act cannot be denied merely due to delay in registration if investment in new residential property is made within the prescribed time. Section 54 of the Indian Income Tax Act, 1961 offers individuals and Hindu Undivided Families (HUFs) an exemption from long-term...
Customs Brokers Cannot Be Punished For Bona Fide Classification Claims Made On Basis Of Importer Instructions: CESTAT Mumbai
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a penalty imposed on a licensed Customs House Agent (CHA), holding that merely claiming an exemption or classification as per the importer's instructions does not amount to misdeclaration or misconduct. A Bench comprising Dr. Suvendu Kumar Pati (Judicial Member) and M.M....
Gujarat High Court Orders Release Of Imported Distillate Oil Seized For Not Meeting Criteria, Says Test Didn't Clearly Say If It Was Diesel
The Gujarat High Court recently directed release of imported distillate oil which was earlier seized on the ground that it did not meet the parameters of distillate oil, holding that the test report did not definitively conclude that the Distillate Oil was Diesel, to an extent that it would change the nature of classification from Distillate Oil to Diesel. Distillate oil is a form of liquid...
CCI's Clearance Of Avenir–Sammaan Deal: Implications For Competition, Capital, And India's NBFC Future
A Transaction That Extends Beyond Procedural ApprovalThe Competition Commission of India (CCI) has approved the acquisition (C-2025/10/1340) of a significant shareholding in Sammaan Capital Limited (SCL) by Avenir Investment RSC Ltd., a special-purpose vehicle of the Abu Dhabi–based International Holding Company PJSC (IHC). Although the PIB press release makes the approval appear routine, the underlying transaction speaks to broader shifts occurring within India's financial...
Delhi High Court To Examine Whether Delhi Jal Board Qualifies As 'Local Authority' & Works Contract Services Would Attract 12% GST
In yet another writ petition, concerning works contract services provided to Delhi Jal Board, where its status as a 'Local Authority' was called-into-question, the Delhi High Court has stayed the summary Show Cause Notice under Section 73 of the CGST Act, 2017. A Division Bench comprising, Justice Prathiba M. Singh and Justice Shail Jain noted that few similar disputes relating...
GST Act | Orissa High Court Quashes Recovery Proceedings Premised On 'Mistaken Identity' After Verifying Payment Receipt From Bank
The Orissa High Court in a matter involving 'mistaken identity' where one individual was assessed despite having a cancelled registration number (GSTIN), has quashed Show Cause Notice under Section 73 of the CGST Act, 2017. A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman noted the 'mistaken fact' in Section 73 adjudication proceedings....
Farmer's Land Need Not Be In His Own Name To Claim Relief Under CM's Krishak Durghatna Scheme: Allahabad High Court
The Allahabad High Court has held that for grant of benefits under the Mukhyamantri Krishak Durghatna Kalyan Yojana, the primary source of income/ livelihood of the deceased farmer needs to be seen rather than seeing the revenue records to ascertain whether the agricultural land was in the name of the deceased or not.The “Mukhyamantri Krishak Durghatna Kalyan Yojana” has been brought in...