Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The NCLT has permitted the dissolution of a corporate debtor after confirming all remaining assets have been assigned under the IBC framework, signaling a closure on the insolvency proceedings.
The Karnataka High Court has ruled that no TDS is applicable on compensation paid for compulsory land acquisition under mediation agreements. Claimants can initiate execution for unpaid compensation.
The Jammu & Kashmir High Court ruled that recovery from a retired employee's dues was unlawful in the absence of fraud or misrepresentation. Authorities can revise pension calculations but cannot recover excess amounts.
NCLT Chandigarh ordered the liquidation of a corporate debtor after the Committee of Creditors rejected its only resolution plan. The Tribunal confirmed that all criteria under Section 33 of the IBC were fulfilled.
The Karnataka High Court ruled that the retrospective amendment of Section 16(5) of the CGST Act extended the eligibility for claiming ITC for returns filed before November 30, 2021.
The Bombay High Court ruled that GST show cause notices under Section 74 cannot consolidate assessments from multiple financial years, emphasizing the independent nature of each year's tax assessments.
The Bombay High Court has quashed a GST adjudication order that imposed a demand beyond the amounts mentioned in the corresponding show cause notice, citing violation of Section 75(7).
The Andhra Pradesh High Court ruled that a composite GST assessment covering multiple financial years infringed statutory provisions and required individual assessments for each year.
The Bombay High Court overturned a GST refund rejection order for lack of proper reasoning, ruling that such decisions must contain specific findings and a rationale to ensure transparency.
The Madras High Court ruled that challenges to GST proceedings under Section 74 must be directed to the appellate authority rather than through writ petitions, emphasizing adherence to statutory remedies.
The Punjab and Haryana High Court has directed Tata AGI to pay an enhanced compensation of ₹3,78,000 to claimants. The ruling mandates the inclusion of income tax liability when assessing loss of dependency.
The Calcutta High Court has dismissed an appeal regarding the classification of polypropylene leno bags, confirming they are classified as plastic articles under Chapter 39 and not as textiles. This ruling clarifies the categorization of such products in accordance with tariff schedules.