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Puneet Sabharwal v. CBI

Supreme Court of India · 19 Mar 2024 · 2024 INSC 221

The Supreme Court held that income tax orders are not conclusive proof of lawful income sources and upheld framing of charges for disproportionate assets under the Prevention of Corruption Act, dismissing appellants' plea for discharge based on income tax proceedings.

criminal appeal_dismissed

Gautam Hospitality Private Limited v. The Principal Commissioner GST and Central Excise and Anr.

High Court of Bombay · 18 Mar 2024

The Bombay High Court held that tax liability admitted in writing before the cut-off date qualifies as quantification under the SVLDRS scheme, allowing the petitioner to avail its benefits despite initial rejection.

tax petition_allowed

Sahana Dwellers Private Limited v. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax

High Court of Bombay · 18 Mar 2024

The Bombay High Court held that a reassessment notice under Section 148 cannot be issued during pendency of assessment proceedings under Section 263 on the same income or issue, rendering such notice invalid.

tax petition_allowed

Vibrant Securities Pvt. Ltd. v. Income Tax Officer

High Court of Bombay · 18 Mar 2024

The Bombay High Court quashed the reopening of the petitioner’s income tax assessment for AY 2013-14, holding that mere change of opinion without tangible material or failure to disclose does not justify reassessment under Section 148 of the Income Tax Act.

tax petition_allowed

Assets Reconstruction Company (India) Ltd. v. Union of India

High Court of Bombay · 18 Mar 2024

The Bombay High Court held that an unsecured licensee cannot be treated as a secured creditor with priority over a mortgagee, quashing the approval of a below-reserve-price sale of mortgaged property and directing a fresh auction recognizing the mortgagee's priority.

civil appeal_allowed

M/S M. P. INDUSTRIES v. COMMISSIONER OF STATE GOODS AND SERVICES TAX, DELHI AND ANR

Delhi High Court · 18 Mar 2024 · 2024:DHC:2340-DB

The Delhi High Court held that retrospective cancellation of GST registration requires objective satisfaction and procedural fairness, setting aside an arbitrary retrospective cancellation order and restoring the petitioner’s registration.

tax appeal_allowed

JETIBAI GRANDSONS SERVICES INDIA PVT LTD v. UNION OF INDIA & ORS

Delhi High Court · 18 Mar 2024 · 2024:DHC:2295-DB

The Delhi High Court dismissed the petitioner’s writ petition seeking refund of reversed input tax credit on the ground that the petitioner had unconditionally withdrawn an earlier identical petition without liberty to refile, thereby barring the present petition under res judicata and issue estoppel principles.

administrative petition_dismissed

Radius Impex Private Limited v. Spotlight Events and Entertainment & Another

Delhi High Court · 18 Mar 2024 · 2024:DHC:2135

The Delhi High Court upheld the trial court's refusal to allow the plaintiff to summon the defendant as a witness after the defendant's defence was struck off, holding that such summoning would reopen the defence and constitute an abuse of process.

civil petition_dismissed

Mr. Shaunik Kashyap, Mr. Balasubramaniam R. Iyer, Ms. Parul Tuli and Ms. Muskan Yadav v. C.S. Agarwal and Others

Delhi High Court · 18 Mar 2024 · 2024:DHC:2289

The Delhi High Court partly allowed the plaintiff's amendment application to amplify existing facts but rejected attempts to introduce new causes of action against additional defendants, emphasizing liberal amendment principles and the necessity of privity of contract for liability.

civil other

Laxmi Narain v. Government of National Capital Territory of Delhi & Ors.

Delhi High Court · 18 Mar 2024 · 2024:DHC:2147-DB

Delhi High Court dismissed the writ petition holding that a contractual reemployment does not entitle an ex-serviceman to pensionary benefits under CCS Pension Rules without substantive appointment and exercise of prescribed options.

administrative petition_dismissed

Mr. Virender Kumar Soni alias Prince & Ors. v. State Govt of NCT of Delhi through SHO & Anr.

Delhi High Court · 18 Mar 2024 · 2024:DHC:2150

The Delhi High Court quashed an FIR under Sections 498A, 406, and 34 IPC following an amicable settlement and mutual consent divorce, holding that continuation of proceedings would be an abuse of the court process.

criminal petition_allowed

Maj General S S Khara v. Union of India & Ors.

Delhi High Court · 18 Mar 2024 · 2024:DHC:2146-DB

The Delhi High Court held that promotion disputes and challenges to related policies of the armed forces lie within the exclusive jurisdiction of the Armed Forces Tribunal, and the High Court cannot direct policy framing or designation of posts under Article 226.

administrative petition_dismissed

Rajnish Bhandari v. Union of India

Delhi High Court · 18 Mar 2024 · 2024:DHC:2148-DB

The Delhi High Court upheld the conviction and severe reprimand of an Army officer for sharing sensitive information with an unauthorized civilian, affirming the Confirming Authority's revision powers and the Armed Forces Tribunal's findings.

criminal petition_dismissed

Mohit @ Paddu v. The State (Govt. of NCT of Delhi)

Delhi High Court · 18 Mar 2024 · 2024:DHC:2132

The Delhi High Court granted bail to the accused in a murder case where prima facie evidence was disputable and the dying declaration was recorded by police without a magistrate or doctor.

criminal appeal_allowed

Harmeet Singh and Anr. v. Ravi Inder Singh, Deceased Through Legal Representatives

Delhi High Court · 18 Mar 2024 · 2024:DHC:2493

The court clarified that legal heirs' liability for a deceased's debt is limited to the estate and allowed modification of the decree to reflect this, rejecting personal liability of defendants.

civil appeal_allowed

Satpal @ Kake v. The State

Delhi High Court · 18 Mar 2024 · 2024:DHC:2133

The Delhi High Court granted bail to the accused in a robbery case, holding that hearsay evidence without independent corroboration is insufficient to deny bail, and multiple pending cases alone do not bar bail.

criminal appeal_allowed

Sudhanshu Kumar alias Sudhanshu Mishra v. The State of NCT of Delhi & Anr.

Delhi High Court · 18 Mar 2024 · 2024:DHC:2134

The Delhi High Court granted bail to the accused in a rape and criminal intimidation case, emphasizing the delay in FIR registration and prima facie evidence indicating a consensual relationship.

criminal bail_granted

Abul Kalam @ Sultan v. The State Govt of NCT of Delhi & Anr.

Delhi High Court · 18 Mar 2024 · 2024:DHC:2138

The Delhi High Court granted bail to the accused in a commercial heroin case, holding that uncorroborated disclosure statements of co-accused cannot deny bail and Section 37 NDPS Act rigours do not apply without direct recovery or sufficient incriminating evidence.

criminal appeal_allowed

Perumal Ramasamy v. Union of India and Others

Delhi High Court · 18 Mar 2024 · 2024:DHC:2241-DB

The Delhi High Court dismissed a PIL challenging AFI elections for non-maintainability due to non-disclosure of a pending identical writ petition.

constitutional petition_dismissed

M/S. HINDUSTAN CONSTRUCTION COMPANY LTD v. MR. NAVIN KUMAR PROP. M/S JAI DURGE CONSTRUCTION & ANR.

Delhi High Court · 18 Mar 2024 · 2024:DHC:2244-DB

The Delhi High Court held that writ petitions are not maintainable against interlocutory arbitral orders under the Arbitration Act and MSMED Act disputes must be challenged via statutory remedies after the final award.

civil appeal_dismissed