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...
Keep exploring
Supreme Court
Supreme Court Quashes Kerala HC’s Cryptic Reversal in Will Dispute
The Supreme Court has set aside a Kerala High Court decision that had reversed...
Supreme Court
Supreme Court Rejects Mechanical Reliance on Accident Photographs, Awards Compensation to Families in Fatal Road Crash
The Supreme Court has held that photographs taken several hours after an accident cannot,...
Supreme Court
HC Must Not Entertain Article 227 Challenges to Arbitral Tribunal’s S. 16 Orders Except in Cases of Patent Jurisdictional Defect: Supreme Court
The Supreme Court has held that High Courts should not entertain petitions under Article...
Supreme Court
Nominated Members Can’t Vote in Legislative Council Elections; Supreme Court Upholds Recount Excluding Invalid Votes
The Supreme Court has held that nominated members of Town Panchayats are not entitled...
Supreme Court
Circumstantial Evidence Must Form Complete Chain: Supreme Court Upholds Acquittal in Murder Conspiracy Case
The Supreme Court has reaffirmed the stringent legal standards governing convictions based solely on...
Supreme Court
Courts Can’t Rewrite Commercial Contracts: Supreme Court Upholds ‘No Interest’ Clause on Security Deposits
The Supreme Court has ruled that courts cannot rewrite the terms of a commercial...
Supreme Court
Employer Can’t Deny Compassionate Appointment Due to Delay in Processing Medical Retirement Application: Supreme Court
The Supreme Court has held that an employer cannot reject a dependent's claim for...
Company & PMLA
PMLA Proceedings Can Be Tried Where Any Part of ‘Proceeds of Crime’ Exists: Supreme Court
The Supreme Court has transferred a money laundering prosecution arising out of an alleged...
Supreme Court
Murder Conviction Can Stand Without Recovery of Dead Body if Circumstantial Evidence Is Complete: Supreme Court
The Supreme Court has reaffirmed that the absence of a recovered dead body does...
Supreme Court
Unexplained Delay in FIR Reaching Magistrate and Investigation Lapses: Supreme Court Gives Benefit of Doubt in 1977 Murder Case
The Supreme Court has set aside the convictions of the surviving appellants in a...
Other Laws
Mere Attestation of Will Doesn’t Prove Its Validity if Suspicious Circumstances Exist: Supreme Court Restores Widow’s Property Rights
The Supreme Court has reiterated that merely proving the formal execution of a Will...
Columns
Untold Story Behind Cape Verde’s Economy and Its Rise on Global Stage
As Cape Verde captures global attention with its inspiring performances at the FIFA World...
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...