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Santosh Kumar Gupta v. Union of India

Delhi High Court · 05 Dec 2023 · 2023:DHC:8664-DB

The Delhi High Court upheld the legality of a GST search based on credible reasons but directed refund of a coerced deposit made during the inspection, clarifying the scope of 'reason to believe' and concurrent jurisdiction under CGST Act.

tax petition_allowed

Master Singham v. Directorate of Education Govt. of NCT of Delhi

Delhi High Court · 05 Dec 2023 · 2023:DHC:8682

The Delhi High Court upheld cancellation of admission obtained by fraud under the EWS quota, emphasizing clean hands doctrine and adequate hearing under natural justice.

constitutional petition_dismissed

Santosh Kumar Gupta v. Commissioner, Delhi Goods and Services Tax Act & Ors.

Delhi High Court · 05 Dec 2023 · 2023:DHC:8665-DB

The Delhi High Court held that a search authorization under DGST Act was valid but ordered refund of ITC reversed under duress during search, emphasizing procedural compliance and voluntariness of tax payments.

tax petition_allowed

Neeraj Paper Marketing Ltd. v. Special Commissioner, Department of Trade and Taxes, GNCTD

Delhi High Court · 05 Dec 2023 · 2023:DHC:8662-DB

The Delhi High Court held that payments made under coercion during GST search operations without following prescribed procedures cannot be treated as voluntary, directing refund of such amounts with interest.

tax petition_allowed

Ashok Kumar Mewari v. Union of India

Supreme Court of India · 05 Dec 2023 · 2023 INSC 1092

The Supreme Court held that a conditional voluntary retirement application must be accepted or rejected in entirety and directed compassionate appointment to the appellant's son, rejecting retrospective application of clarificatory circulars.

administrative appeal_allowed

M S Narayan Mobile Accessories Pvt Ltd v. M S Intex Technologies India Ltd

Delhi High Court · 05 Dec 2023 · 2024:DHC:5504

The Delhi High Court extended the mandate of the arbitrator under Section 29A(4) of the Arbitration and Conciliation Act, 1996, after the District Judge declined jurisdiction, allowing continuation of arbitration proceedings.

civil appeal_allowed

The State of Maharashtra v. Sanghavi Movers Ltd.

High Court of Bombay · 04 Dec 2023

The Bombay High Court upheld that hiring cranes without transfer of effective control or possession does not constitute a 'sale' under the Maharashtra VAT Act, dismissing the State's appeal for VAT liability.

tax appeal_dismissed

T.V. Patel Pvt. Ltd. v. The Dy. Commissioner of Income Tax

High Court of Bombay · 04 Dec 2023

The Bombay High Court held that lease rent disputed in pending civil suits does not accrue as income for tax purposes until the dispute is finally adjudicated.

tax appeal_allowed

Drishti Adventures Sports Private Ltd. v. State of Maharashtra

High Court of Bombay · 04 Dec 2023

The Bombay High Court dismissed the petitioners' claim for refund of entertainment duty paid on water sports activities, holding that discrimination under Article 14 cannot be claimed based on illegal exemptions granted to others and that the statutory levy clearly covers such activities.

tax petition_dismissed

Dr. Sublendu Prakash Diwakar v. State of Maharashtra

High Court of Bombay · 04 Dec 2023

The Bombay High Court held that an accused is entitled to seek production of documents tendered during investigation but withheld from the charge-sheet under Section 91 CrPC to ensure a fair trial, and remanded the matter for compliance.

criminal appeal_allowed

Serum Institute of India Private Limited v. Union of India

High Court of Bombay · 04 Dec 2023

The Bombay High Court upheld the constitutional validity of the amendment including government subsidies as taxable income under Section 2(24)(xviii) of the Income Tax Act, rejecting the petitioner’s challenge that it unlawfully taxes capital receipts.

tax petition_dismissed

Solapur Mahanagarpalika v. Yogesh Nagnath Mane & Ors.

High Court of Bombay · 04 Dec 2023

The Bombay High Court upheld the Industrial Court's order directing the municipal corporation to regularize 14 long-serving malaria field workers, holding denial of permanency constituted unfair labor practice.

labor appeal_dismissed

ARC Arora Projects Private Limited v. Karan Pal Singh

Delhi High Court · 04 Dec 2023 · 2023:DHC:8617-DB

The Delhi High Court held that acknowledgment of debt in a company's balance sheet under 'other long term liabilities' extends limitation under Section 18 of the Limitation Act, dismissing the appellant's plea to reject the suit under Order VII Rule 11 CPC.

civil appeal_dismissed

Kuldeep Singh v. Union of India

Delhi High Court · 04 Dec 2023 · 2023:DHC:8694

The Delhi High Court allowed the appeal and enhanced the compensation for multiple distinct railway injuries from Rs.50,000/- to Rs.1,60,000/- with interest, holding that each injury must be assessed separately under the relevant compensation rules.

civil appeal_allowed

MS Kirti v. The Govt of NCT of Delhi & Ors.

Delhi High Court · 04 Dec 2023 · 2023:DHC:8643-DB

The Delhi High Court upheld the Tribunal's dismissal of the petitioner's claim for 10 years age relaxation under a 1980 government order, holding that the amended Recruitment Rules govern eligibility and the earlier relaxation does not apply.

administrative appeal_dismissed

Lalita Sarkar v. Kiran Sethi & Anr.

Delhi High Court · 04 Dec 2023 · 2023:DHC:8686

The Delhi High Court dismissed the appeal challenging the dismissal of an application to set aside an ex parte possession decree, holding that summons were duly served and no sufficient cause was shown for non-appearance.

civil appeal_dismissed

Viceroy Engineering v. Smiths Detection Veecon Systems Private Limited

Delhi High Court · 04 Dec 2023 · 2023:DHC:8646

The Delhi High Court held that procedural defects in filing a Section 34 petition challenging an arbitral award are curable and condoned a 25-day delay caused by court closure and defect removal, allowing the petition to proceed.

civil petition_allowed

Pushpa Devi v. Omwati

Delhi High Court · 04 Dec 2023 · 2023:DHC:8697

The Delhi High Court granted interim protection to the tenant against eviction subject to an undertaking to vacate by a fixed date and comply with payment and possession conditions.

civil appeal_allowed

Dabur India Limited v. Assistant Controller of Patents and Designs

Delhi High Court · 04 Dec 2023 · 2023:DHC:8684

The Delhi High Court disposed of Dabur India Limited's appeal against the Assistant Controller of Patents and Designs as withdrawn on the appellant's instructions.

intellectual_property appeal_dismissed

Satpal Singh v. Union of India & Anr.

Delhi High Court · 04 Dec 2023 · 2023:DHC:8599-DB

The Delhi High Court upheld cancellation of government quarter allotment due to unauthorized construction and disharmony under Standing Order No. 03/2015, affirming procedural fairness and validity of the order.

administrative appeal_dismissed