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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Columns
Modi–Meloni Chemistry and Trade Relations of India and Italy
The evolving relationship between India and Italy has increasingly attracted global attention not only...
Other Laws
Supreme Court Acquits Sri Lankan Refugee in UAPA Case, Says Conviction Based on “Mistaken Identity” and Unreliable Witness Testimony
The Supreme Court has acquitted a Sri Lankan refugee who had been convicted for...
Other Laws
Supreme Court Upholds Penalty for Misdeclaration of Power Generation Capacity
The Supreme Court has restored the order of the Punjab State Electricity Regulatory Commission...
Other Laws
Waitlisted Candidate Can’t Seek Change In Posting After Refusing Earlier Appointment: Supreme Court
The Supreme Court has held that a waitlisted candidate who was already recommended for...
Other Laws
Mediclaim Benefits Can’t Be Deducted From MACT Compensation: Supreme Court
The Supreme Court has held that amounts received under a Mediclaim or medical insurance...
Other Laws
Long Incarceration Can’t Override Article 21: Supreme Court Grants Bail In UAPA–NDPS Case Despite Stringent Statutory Restrictions
The Supreme Court has delivered a significant judgment on the balance between personal liberty...
Other Laws
Contractual Appointment Against Regular Vacancy “Patently Illegal” : Supreme Court Orders Regular Appointment of Assistant Professor
The Supreme Court has held that appointing a candidate on a contractual basis against...
Other Laws
Signed Supreme Court Order Prevails Over Open Court Dictation; Draft Dictation Can Be Corrected Before Signing: SC
The Supreme Court has ruled that a digitally signed and uploaded judgment is the...
Other Laws
SIT Probe Into Alleged Illegal Sale of Society Properties: Supreme Court Quashes HC Stay on Filing of Chargesheet in Land Fraud Case
The Supreme Court has set aside an interim order of the Allahabad High Court...
Other Laws
Supreme Court Quashes Criminal Proceedings Against Hospital Over Rs. 2,500 Billing Dispute
The Supreme Court has quashed criminal proceedings initiated against Narayana Health and its officials...
Other Laws
Supreme Court Upholds Limited Judicial Review in Bank Disciplinary Matters; Holds “May” Under Canara Bank Regulations Is Directory, Not Mandatory
The Supreme Court has held that courts exercising judicial review in disciplinary matters cannot...
Other Laws
Engineering Student’s Notional Income Can’t Be Treated At Par With Unskilled Worker; Enhances MACT Compensation To Rs. 19.25 Lakh: Supreme Court
The Supreme Court has enhanced compensation awarded in a motor accident claim involving the...
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...