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
Wrong TRAN-1 Column Can’t Defeat Admitted Rs. 6.29 Crore GST Transitional Credit: Bombay High Court
The Bombay High Court has held that eligible transitional input tax credit cannot be denied merely because a taxpayer declared it under an incorrect provision or column in Form TRAN-1, where entitlement to the credit and its quantum are undisputed and the declaration was...
Indirect Taxes
DGFT Can’t Reject Import Registration Over HS Code Mismatch Without Opportunity To Explain: Bombay High Court
The Bombay High Court has quashed three orders rejecting an importer’s applications for registration of irrevocable ICLCs over a mismatch in ITC(HS) codes, holding that the importer should have been given an opportunity to explain the discrepancy before rejection.The Bench of Justice M. S....
Keep exploring
Supreme Court
Methanol Denaturing Rules Burden Lawful Industries Without Preventing Hooch Tragedies: Supreme Court Strikes Down Maharashtra Provisions
The Supreme Court has struck down Maharashtra rules that restricted the purchase of methanol,...
Company & PMLA
NCLT Can’t Involve ED or CBI in Company Investigation Without Hearing Affected Parties: NCLAT
The National Company Law Appellate Tribunal (NCLAT) has held that the National Company Law...
Supreme Court
Money Received by Intermediary Not Enough to Prove Public Servant Accepted Bribe: Supreme Court Acquits RPF Officer
The Supreme Court has acquitted a former Divisional Security Commissioner of the Railway Protection...
Supreme Court
Loan Recovery Can’t Become “Instrument of Oppression”: Supreme Court Awards Rs.10 Lakh Compensation for Midnight Repossession of Truck
The Supreme Court has strongly deprecated the forcible repossession of a borrower’s truck by...
Supreme Court
Lessees Can’t File Second Writ to Protect Possession After Owner Withdraws Challenge: Supreme Court
The Supreme Court has ruled that lessees claiming possession through a property owner cannot...
Supreme Court
Electricity Charges Arise Only After Supply and Billing; Supreme Court Rejects Rs. 57.74 Lakh Demand for Unreleased Additional Load
The Supreme Court has rejected an electricity distribution company’s attempt to recover ₹57.74 lakh...
Supreme Court
Failure to Prove Victim’s Age Under JJ Act Invalidates POCSO Conviction; Rape Conviction Can Still Stand Without Separate Charge: Supreme Court
The Supreme Court has ruled that a conviction under the Protection of Children from...
Supreme Court
Revenue Records Prove Possession, Not Ownership; Long Occupation Without Hostile Claim Can’t Establish Adverse Possession: Supreme Court
The Supreme Court has ruled that entries in revenue records may constitute relevant evidence...
Supreme Court
Sovereign Assurance Doesn’t Convert Life Term Into 25-Year Sentence: Supreme Court Rejects Early Release Plea of 1993 Mumbai Blasts Convict
The Supreme Court has rejected a plea by 1993 Mumbai serial blasts convict Abu...
Supreme Court
Pre-Regularisation Service Must Count for Pension; Employees Can Choose Old Pension Scheme: Supreme Court
The Supreme Court has held that service rendered by employees on a contractual, ad...
Supreme Court
No Conviction Under Prevention of Corruption Act Without Proof of Pecuniary Advantage: Supreme Court
The Supreme Court has held that a public servant cannot be convicted under Section...
Supreme Court
Related Eyewitnesses’ Testimony Requires Closer Scrutiny When It Bears ‘Ring of Falsity’: Supreme Court
The Supreme Court has acquitted two persons convicted of murder after finding material discrepancies...
Latest articles
GST
Wrong TRAN-1 Column Can’t Defeat Admitted Rs. 6.29 Crore GST Transitional Credit: Bombay High Court
The Bombay High Court has held that eligible transitional input tax credit cannot be...
Indirect Taxes
DGFT Can’t Reject Import Registration Over HS Code Mismatch Without Opportunity To Explain: Bombay High Court
The Bombay High Court has quashed three orders rejecting an importer’s applications for registration...
Indirect Taxes
Car Dealer’s Sales Incentives, Trade Discounts Not Liable To Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has set aside a...
Indirect Taxes
Engineering Consultancy For Indian Project Supplied To Japan Not Liable To Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...