Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
GST
Cash Refund Loses Its Character as Tax or Interest; 10% Pre-Deposit Required for GST Appeal: GSTAT Registry
The GST Appellate Tribunal’s Hyderabad Registry has opined that an amount received by a taxpayer as a cash refund loses its original character as tax, interest, penalty or cess once it reaches the taxpayer. Consequently, an appellant challenging the recovery of an allegedly erroneous...
GST
Can Disputed ITC Claim Amount to “Fraud or Suppression”? Allahabad HC Stays S. 74 Proceedings Against Samsung Display
The Allahabad High Court has prima facie questioned the Revenue’s attempt to invoke the extended limitation and penal consequences under Section 74 of the U.P. GST Act, 2017, against Samsung Display Noida Private Limited, where the alleged excess Input Tax Credit (ITC) arose from...
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Supreme Court
HC Can’t Reappreciate Evidence in Writ Jurisdiction; Parties Must Be Heard Before Adverse Findings Are Altered: Supreme Court
The Supreme Court has held that High Courts cannot act as appellate courts to...
Supreme Court
Missing Train Ticket Alone Can’t Defeat Railway Accident Compensation Claims: Supreme Court
The Supreme Court has held that the mere non-recovery of a train ticket cannot...
Supreme Court
Rectification Deed Can’t Change Identity of Property Without Original Vendor’s Consent: Supreme Court
The Supreme Court has held that a rectification deed cannot be used to substitute...
Supreme Court
Supreme Court Upholds Inclusion of Royalty, DMF and NMET in Average Sale Price for Mining Royalty Computation
The Supreme Court has upheld the constitutional validity of the provisions requiring royalty, District...
Supreme Court
Recruitment Rules and Due Process Can’t Be Compromised: Supreme Court Upholds Rejection of Madrasah Staff Appointments
The Supreme Court has dismissed a batch of 49 writ petitions filed by more...
Company & PMLA
Pending Civil Suits and Arbitrations Stand Extinguished After Approval of Resolution Plan Under IBC: Supreme Court
The Supreme Court has held that pending civil suits and arbitration proceedings relating to...
Supreme Court
Registered Sale Deeds Not Governed by Evidence Act’s Attestation Rule: Supreme Court
The Supreme Court has held that a High Court cannot decide a second appeal...
Supreme Court
Earnest Money Refund Clause Doesn’t Bar Specific Performance of Property Sale Agreement: Supreme Court
The Supreme Court has ruled that a clause in an agreement to sell requiring...
Supreme Court
CRPF Can’t Medically Invalidate Employee Who Acquired Disability Before 2002 Exemption; Awards ₹1.25 Crore Compensation: Supreme Court
The Supreme Court has ruled that the Central Reserve Police Force (CRPF) illegally invalidated...
Supreme Court
Foreigners Tribunals Can’t Mechanically Declare Persons as Foreigners in Ex Parte Proceedings, Orders Fresh Hearings: Supreme Court
The Supreme Court has ruled that Foreigners Tribunals cannot mechanically declare a person to...
Supreme Court
Supreme Court Clarifies Scope of Landowners’ Hearing Rights Under Section 5A of Land Acquisition Act
The Supreme Court has upheld the acquisition of nearly 27 hectares of land in...
Indirect Taxes
Supreme Court Upholds Retrospective Tax Curbs on Imported Sugar, Bars Penalty and Past Interest on Dealers
The Supreme Court has upheld the constitutional validity of Karnataka's retrospective amendment restricting sales...
Latest articles
GST
Cash Refund Loses Its Character as Tax or Interest; 10% Pre-Deposit Required for GST Appeal: GSTAT Registry
The GST Appellate Tribunal’s Hyderabad Registry has opined that an amount received by a...
GST
Can Disputed ITC Claim Amount to “Fraud or Suppression”? Allahabad HC Stays S. 74 Proceedings Against Samsung Display
The Allahabad High Court has prima facie questioned the Revenue’s attempt to invoke the...
GST
Bombay High Court Questions 6 Month Limit Under GST Notification for S. 16(5) ITC Benefit
The Nagpur Bench of the Bombay High Court has raised an important question concerning...
GST
Bombay High Court Examines GST Classification of “Animal or Human Blood Vaccines”; Finds Prima Facie Substance in Challenge to Ambiguous Notification Entry
The Bombay High Court has taken up an important issue concerning the GST classification...