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GST Audit Permissible for Period When Registration Was Active, Even If Cancelled Later. "Registered or Deregistered, Compliance Obligation Under SGST Act Persists."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 (SGST Act) Section 2(13) - Definition of "audit." Section 2(94) - Def...

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"Supreme Court Resolves Familial Property Dispute with Key Findings on Deeds and Consideration" Clarifying the distinction between settlement deeds and gift deeds under Indian law.

The Supreme Court reversed the High Court's decision and restored the trial court and first appellate court findings. It determined that the deed exec...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Bombay High Court Dismisses Abans Enterprises’ Petition on SEBI Settlement Regulations. Validity of SEBI’s Settlement Mechanism Upheld Amid Allegations of Market Manipulation.

The petitioners challenged the validity of certain regulations under the SEBI (Settlement Proceedings) Regulations, 2018, and the rejection of their s...

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"Bombay HC Upholds Arbitral Award in Wage Dispute Over Foreclosed Railway Contract" "Conscious Waiver under Section 12(5) Bars Procedural Challenges, Rules High Court."

The case involves Parties, challenging an arbitral award under Section 34 of the Arbitration and Conciliation Act, 1996, on grounds of alleged bias an...

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"Bombay High Court Dismisses Writ Petitions on Tax Demands; Upholds Adjudication Process" "Reiterates statutory remedies and the necessity of factual adjudication for GST disputes."

The Bombay High Court dismissed a batch of writ petitions filed by various companies, including Oberoi Constructions Ltd., challenging tax demands and...

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Arbitration Clause Rendered Ineffective After Sale Deed Execution, Rules Bombay High Court “Mere historical reference to an Agreement doesn’t sustain arbitration rights if the contract has ceased to exist.”

The case revolves around whether disputes arising out of a Memorandum of Understanding (MoU) and related documents, which lacked a specific arbitratio...

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"Supreme Court's Landmark Judgment on Arbitrator Appointment in Public-Private Contracts" "Balancing Party Autonomy and Equality in Arbitration Proceedings"

The Supreme Court examined the validity of certain arbitration appointment procedures under the Arbitration and Conciliation Act, 1996. The judgment a...

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Resolving the Jurisdiction of Customs Officers and DRI under Customs Act, 1962.

The Supreme Court addressed the powers of Directorate of Revenue Intelligence (DRI) officers as "proper officers" under the Customs Act, specifically ...