Home Highlights February 2019 Year 2019 This

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1. Writ appeal against writ petition entertained by the Ld. Single Judge - private parties - mismanagement and oppression of majority shareholders - Material on record...

2. Territorial jurisdiction to entertain the writ petition under Article 226 (2) of the Constitution of India - even though a part of cause of action arises in this State,...

3. Application for Income tax settlement rejected u/s 245D - This court is of the view that the restrictive circumstances under which an Interim Board can entertain an...

4. Maintainability of writ petition - alternate remedy of appeal - The Hon’ble Supreme Court held that the High Court ought not to have entertained the writ petition under...

5. Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any...

6. Grant of Bail - GST evasion - Fraudulent availment of ITC -Looking at point (vi) above and considering the magnitude and the scale of the alleged fraud involving public...

7. Maintainability of writ petition before the High Court - Provisional attachment - clearly the order passed by the Joint Commissioner as a delegate of the Commissioner...

8. Scope of writ petition - Writ Petition under Article 226 of the Constitution of India, is not acceptable when facts are themselves disputed and detailed examination of...

9. Applications for settlement u/s 245D rejected - since there was no true and full disclosure, there is no scope for any interference under Article 226 of the Constitution of India.

10. Reopening of assessment u/s 147 - Writ jurisdiction of this Court under Article 226 of the Constitution of India or supervisory jurisdiction of this Court under Article...

11. Status of an entity - GJEPC - comes under definition of 'State' or under 'other authority' - GJEPC is not discharging any public / state functions and as such not an...

12. Having invoked a constitutional remedy before the High Court under Article 226 of the Constitution of India, the petitioner cannot, under Law, file another petition...

13. Application before the settlement commission - The writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation....

14. Validity of show cause notices - SCN in the nature of an adjudicatory order or not - Upon examining the notices in Form DRC-01, the replies thereto and the impugned...

15. Constitutional validity of of amendment to LIC Act - Money Bill of not - Sections 128 to 146 of the Finance Act, 2021 - the reason for amendment is to bring the money...