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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Other Laws
Supreme Court Saves Navi Mumbai Mall From Demolition, Orders K. Raheja to Pay Rs. 318.31 Crore for Regularisation
The Supreme Court has set aside a Bombay High Court direction that would have...
Other Laws
Centre Must Apply Mind Before Refusing VRS: Supreme Court Quashes Rejection of IPS Officer’s Voluntary Retirement
The Supreme Court has held that while the Central Government has the final authority...
Other Laws
Civil Remedy Can’t Dilute Criminal Allegations: Supreme Court Cancels Anticipatory Bail in Rs. 3.55 Crore Property Fraud Case
The Supreme Court has cancelled the anticipatory bail granted to an accused in a...
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Office Bearers Linked to Financial Transactions Can Face NI Act Prosecution; Mere Designation Not Enough: Supreme Court
The Supreme Court has held that office bearers of a company or society can...
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Contractual Penalty Clause Can Be Enforced Without Separate Proof of Actual Loss; Supreme Court Modifies Arbitral Award Using Article 142 Powers
The Supreme Court has ruled that where a contract itself specifically provides for payment...
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Defendant Can’t Change Status from Co-Sharer to Tenant Through Additional Written Statement After Trial Begins: Supreme Court
The Supreme Court has held that a defendant cannot be permitted to fundamentally alter...
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Minor Discrepancies Cannot Defeat Motor Accident Compensation Claims: Supreme Court
The Supreme Court has held that minor inconsistencies in records cannot be treated as...
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Silence on Wife’s Death Inside Home Can Become Strong Circumstance Against Accused: Supreme Court Upholds Husband’s Life Sentence in Dowry Death Case
The Supreme Court has upheld the conviction and life sentence of a husband for...
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Existing Industries Can’t Claim Dual Electricity Incentives Under Himachal Industrial Policy: Supreme Court
The Supreme Court has held that existing industrial enterprises undertaking substantial expansion under the...
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Omnibus Dowry Allegations Can’t Sustain Prosecution: Supreme Court Quashes Criminal and DV Proceedings Against Husband’s Relatives
The Supreme Court has reiterated that vague and generalized allegations against relatives of a...
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Twisha Sharma’s Death: BCI Suspends Licence of Adv Samarth Singh Amid Probe & Sent To 7 Days Police Custody
The Bar Council of India (BCI) has suspended Licence of Advocate Samarth Singh and...
Other Laws
Heinous Nature of Crime Alone Can’t Defeat Remission: Supreme Court
The Supreme Court has ruled that the heinous nature of an offence by itself...
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...