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.
Indirect Taxes
Construction of Flats Before July 2012 Not Taxable as Construction Service: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has partly allowed a builder’s appeal against a substantial service tax demand arising from construction of residential flats, holding that the demand under Construction of Complex Service (CCS)/Construction of Industrial Complex Service (CICS)...
GST
18% GST Payable on Entire Hotel Booking Consideration: AAR
The Authority for Advance Ruling (AAR) has held that a hospitality company proposing to undertake hotel accommodation booking services cannot treat hotel booking expenses recovered from customers as “pure agent” reimbursements under Rule 33 of the Central Goods and Services Tax (CGST) Rules, 2017,...
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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 Case
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 Court
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...
Supreme Court
Umadevi Can’t Be Used to Justify Perpetual Temporary Employment: Supreme Court Orders Regularisation of Long-Serving Goa PWD Workers
The Supreme Court has directed the Government of Goa to regularise the services of...
Supreme Court
Frame Guidelines for Environmental Compensation Under Solid Waste Management Rules, 2026: Supreme Court Directs Centre
The Supreme Court has directed the Ministry of Environment, Forest and Climate Change (MoEF&CC)...
Supreme Court
Resignation Accepted by Incompetent Officer Can Be Validated by Ratification: Supreme Court
The Supreme Court has clarified the legal effect of ratification of an unauthorised acceptance...
Supreme Court
Supreme Court Awards Rs. 5 Lakh Compensation for Illegal Discharge of Police Employee Merely Due to Pending Criminal Case
The Supreme Court has held that a public employee cannot be discharged from service...
Supreme Court
Supreme Court Acquits Man After 22 Years in Prison, Finds Eyewitness Testimony Unreliable
The Supreme Court has acquitted a man who had spent nearly 22 years in...
Latest articles
Indirect Taxes
Construction of Flats Before July 2012 Not Taxable as Construction Service: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has partly allowed...
GST
18% GST Payable on Entire Hotel Booking Consideration: AAR
The Authority for Advance Ruling (AAR) has held that a hospitality company proposing to...
Indirect Taxes
Separate Erection Contract Is Not Works Contract, CESTAT Denies Abatement but Excludes Free-Supply Material from Taxable Value
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Indirect Taxes
Consultancy Services to US Client Not Intermediary Services: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...