AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
FeaturedIn a significant ruling, the Delhi HC emphasized that the date of the SCN governs the applicability of the pre-deposit requirement under Section 107(6) of the CGST Act, recognizing the right to appeal as a substantive vested right.
FeaturedNCLT Mumbai ruled that invoking a second guarantee notice does not reset the limitation period on a time-barred Section 7 claim. Claims must comply with limitation laws to be valid.
FeaturedThe NCLAT upheld the NCLT's verdict on the invalidity of share transfers due to non-compliance. The ruling reinforces the protection of minority shareholder rights against manipulation.
FeaturedThe Delhi High Court ruled on OpenAI's use of ANI's works, marking a significant case regarding fair dealing principles in AI applications. The court emphasized user rights and public interest in its interim ruling.
FeaturedThe Madras High Court has ruled that GST notifications exceeding the GST Council's recommendations are ultra vires and has set aside portions of such notifications along with the consequential SCNs.
FeaturedIndia has introduced a revised FATCA and CRS guidance note, which includes new reporting requirements and clarifications for due diligence, reinforcing the framework of international tax compliance.
FeaturedThe Calcutta High Court ruled that observations from the NCLT or NCLAT regarding tenant status do not bind civil courts or serve as estoppel against eviction decrees. This emphasizes the independent authority of civil courts in eviction matters.
FeaturedThe Delhi High Court's interim order in ANI v. OpenAI illustrates a significant shift in copyright perspective, emphasizing user rights and fair dealing. This decision could redefine norms for AI-generated content.
FeaturedThe Karnataka High Court quashed the GST deduction applied to land acquisition compensation, ruling that such compulsory acquisition does not constitute a supply of goods or services. This decision mandates the refund of the deducted amount with interest.
FeaturedThe Supreme Court affirmed a presumptive tax benefit for a foreign cruise operator, holding that hospitality services provided during the cruise are integral to the 'carriage' activity under Section 44B of the Income Tax Act.
FeaturedThe NCLT has upheld the finality of a resolution plan, ruling that an income tax claim filed 1305 days late is inadmissible under the IBC. This reinforces the judicial emphasis on adherence to timelines in insolvency contexts.
FeaturedThe NCLT has ruled that a guarantee claim amounting to ₹34.82 crore was time-barred, asserting that SARFAESI notices and DRT proceedings do not extend limitation periods under the IBC. This clarification is crucial for creditors in understanding their claim timelines.
FeaturedThe NCLT has ordered the liquidation of APS Infra Engineers, ruling that the resolution plan was non-compliant due to fraudulent and undervalued transactions. This decision clearly prioritizes creditor protection and transparency within insolvency proceedings.