Andhra Pradesh High Court held Income Tax action based on Tax Evasion Petition valid, rejecting malice claims, noting summons under Section 131(1A) issued after due process, approvals, and material review by Investigation Wing authorities under Income Tax Act 1961.
Orissa High Court held that orders passed by a Bench in matters outside the roster assigned by the Chief Justice are per se illegal. The Court said entertaining cases beyond allocation amounts to jurisdiction without authority, rendering such decisions fundamentally invalid.
The Supreme Court of India dismissed a writ by Karanartham Viramah Foundation alleging CITES violations, holding disturbing lawfully imported animals’ environment may cause cruelty, citing East India Commercial case and refusing directions under Article 32.
The Calcutta High Court held that serving summons or notices through electronic mail amounts to valid service under proceedings governed by the Prevention of Money Laundering Act, 2002. The ruling reinforces digital communication as effective in PMLA cases.
The Supreme Court sharply criticised a Dehradun lawyer for trying to block the Sainya Dham war memorial project. CJI Kant said, “You must have taken possession…those who sacrificed their lives for the nation deserve respect,” from us today.
The Rajasthan High Court’s Division Bench set aside controversial orders that treated a personal writ like a PIL and directed FIR registration. The Court ruled that judges cannot exceed the scope of relief sought in petitions, reinforcing strict judicial discipline.
The Delhi High Court held that income from 2D and 3D seismic surveys for mineral oil exploration is not “fees for technical services” and falls outside Section 44DA. It clarified FTS classification is mandatory before applying the provision in taxation disputes.
The Karnataka High Court ordered State tax authorities to refund GST collected from Divyasree Tarbus Builders Private Limited, retaining only the mandatory deposit under Section 112 CGST Act, granting relief under Circular No. 224/18/2024-GST pending GST Appellate Tribunal constitution.
Rajasthan High Court upheld the State’s decision denying a woman access to her husband’s salary details under the RTI Act. The court ruled that such personal financial information cannot be disclosed, protecting privacy over transparency.
The Bombay High Court allowed videography of GST summons proceedings and permitted legal counsel to remain present at a visible but non-audible distance during questioning, reinforcing procedural safeguards in tax investigations while hearing a writ petition under Article 226.
