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High Court

High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

5 Jan 2026

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

Supreme Court

Supreme Court Allows Appeal in Customs Duty Exemption Case — Crude Degummed Soyabean Oil Not an Agricultural Product Under Notification No. 53/2003-Cus. Nexus Between Imported and Exported Products Established Under DFCE Scheme.

8 Apr 2025

The appellant, Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. Ltd.), a government-recognized two-star export house,...

Supreme Court

Supreme Court Quashes Criminal Proceedings Against Corporate Official in Dispute Over Purchase Order Rates. The Court held that allegations of non-payment in a commercial transaction, involving rate revisions for supply of dissolved acetylene gas, did not constitute offences under Sections 406, 504, 506 IPC and were purely civil in nature, warranting quashing under Section 482 CrPC to prevent abuse of process.

30 Jan 2024

The Supreme Court heard an appeal against the Allahabad High Court's dismissal of a petition under Section 482 of the Code of Criminal Procedure, 1973...

Supreme Court

Supreme Court Remands Excise Dispute to High Court for Comprehensive Adjudication on Natural Justice and Statutory Validity Issues. High Court Erred in Limiting Decision to Vires of Section 9-D Without Applying Principles to Department's Actions Under Central Excise and Salt Act, 1944.

9 Feb 2023

The appeals arose from a judgment and order dated 28th August 2009 by the Delhi High Court, which disposed of five writ petitions challenging actions ...

Supreme Court

Supreme Court Dismisses Appeal in Service Tax Classification Case Due to Failure to Prove Job Work Exemption. Services Provided Were Held as Manpower Supply Under Finance Act, 1994, Not Exempt as Job Work Under Notification No.25/2012-Service Tax, Based on Agreement Terms and Lack of Registration Amendment.

18 Feb 2022

The dispute involved an appeal against a judgment of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) regarding service tax classificatio...

Supreme Court

Supreme Court Allows Appeal in Arbitration Case by Setting Aside Arbitrator's Modification of Award Under Section 33 of Arbitration and Conciliation Act, 1996. Modification of gold value from Rs.740 per gram to Rs.20,747 per 10 grams was held beyond the scope of Section 33 as it corrected no arithmetical or clerical error but altered substantive relief based on the original claim.

22 Nov 2021

The dispute originated from an agreement dated 9 July 2003 between the parties, involving recovery of pure gold weighing 3648.80 grams. The respondent...

Supreme Court

Supreme Court Upholds Trader's Liability for Excise Duty on Job Work Fabrics Under Rule 12B of Central Excise Rules, 2002. The Court Held That the Trader Who Gets Fabrics Manufactured Through Job Workers Is Deemed Manufacturer and Liable for Duty, Not the Job Worker.

28 Feb 2019

The case involves appeals by Dinesh Textiles, a trader who got cotton fabrics and made-ups manufactured through job workers, against the order of the ...

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