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
GST Demand Over Builders’ 80% Procurement Rule Requires Reasoned Adjudication: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has set aside an appellate order in a dispute concerning a residential developer’s compliance with the requirement to procure 80% of inputs and input services from registered suppliers and found that the first appellate...
GST
Eligible ITC Doesn’t Automatically Entitle Taxpayers To Compensation Cess Refund On Domestic Sales: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Lucknow, has held that eligibility to avail input tax credit (ITC) of Compensation Cess does not automatically confer a right to receive the accumulated credit as a cash refund. A taxpayer must independently...
Keep exploring
Supreme Court
Can Sole Testimony of a Related Witness Sustain Murder Conviction? Supreme Court Says Yes If Evidence Is Reliable
The Supreme Court has held that a murder conviction can be sustained solely on...
Supreme Court
Electrocution Compensation Claims Involving Disputed Facts Can’t Be Decided in Writ Jurisdiction: Supreme CourtÂ
The Supreme Court has ruled that compensation claims arising from electrocution cannot ordinarily be...
Supreme Court
Money Recovery Suit Barred by Limitation, Clarifies Winding-Up Proceedings Do Not Extend Limitation: Supreme CourtÂ
The Supreme Court has held that a proceeding initiated for winding up a company...
Supreme Court
Composite Appeal Maintainable Where 2Â Suits by Same Plaintiff Are Tried Together and Decided by Common Judgment: Supreme Court
The Supreme Court has held that a composite appeal filed under Section 96 of...
Supreme Court
Bank’s Suspense Account Interest Cannot Be Ignored: Supreme Court Restores Rs. 54.90 Lakh Loan Liability
The Supreme Court has set aside an Orissa High Court order that had directed...
Other Laws
Appellate Court Can’t Remand Criminal Appeal Merely for Re-Appreciation of Evidence; Must Decide Appeal on Merits: Rajasthan High Court
The Rajasthan High Court has held that an appellate court cannot remand a criminal...
Supreme Court
Dying Declarations Suspicious and Prosecution Evidence Insufficient: Supreme Court Acquits Man in Wife’s Burn Death CaseÂ
The Supreme Court has acquitted a man who had been convicted and sentenced to...
Supreme Court
Supreme Court Allows Composite Appeal Against Suit and Counterclaim, Ends Procedural Requirement of Filing Two Appeals
The Supreme Court has settled an important procedural question concerning appeals arising from a...
Supreme Court
Employee Can’t Be Terminated for Non-Disclosure of Criminal Case He Was Unaware Of: Supreme CourtÂ
The Supreme Court has ruled that an employee cannot be treated as having suppressed...
Supreme Court
Unimpeachable Official Records Can Warrant Quashing of Criminal Proceedings at Threshold: Supreme Court
The Supreme Court has quashed criminal proceedings against a Border Security Force (BSF) personnel...
Supreme Court
Trading While Possessing UPSI Is Insider Trading Even If Sale Was to Avoid Loss: Supreme Court Restores SEBI’s Disgorgement Order
The Supreme Court has ruled that a person who trades in securities while in...
Supreme Court
HC Can’t Reappreciate Evidence in Revision: Supreme Court Restores Rs. 4.5 Lakh Cheque-Bounce Conviction
The Supreme Court has restored the conviction of an accused under Section 138 of...
Latest articles
GST
GST Demand Over Builders’ 80% Procurement Rule Requires Reasoned Adjudication: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has set aside an...
GST
Eligible ITC Doesn’t Automatically Entitle Taxpayers To Compensation Cess Refund On Domestic Sales: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Lucknow, has held...
GST
GST Penalty Quashed For Inadvertent Sales Omission; Rs. 75.23 Lakh Interest Demand Sent For Recalculation: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Lucknow, has set...
Direct Tax
Cash Credit Account Attachment Ceases To Survive After 6 Month Period Expires, No Income Tax Dues Remain: Rajasthan High CourtÂ
The Rajasthan High Court has disposed of a writ petition challenging the provisional attachment...