Restricting Rectification under Section 74 of the Finance Act, 1994: Commentary on M/s Suman Construction v. Union of India, Bombay High Court (Aurangabad Bench, 14 November 2025) 1. Introduction...
Transferee Liability for Provident Fund Dues in SARFAESI Transfers and Procedural Safeguards in EPF Garnishee Proceedings: Commentary on B.T. Kadlag Constructions Pvt Ltd v. The Employees Provident...
Expansive Powers of Maintenance Tribunals to Protect Abandoned Senior Citizens and Their Property: Commentary on The Bandra Holy Family Hospital Society and Anr v. State of Maharashtra and Ors I....
SEBI Consent Orders Do Not Bar CBI Prosecutions for IPO Rigging: Economic Offences Affecting Retail Investors Are Public Wrongs Not Fit for Quashing Introduction In Manojdev Gokulchand Seksaria v....
Preventive detention cannot substitute bail cancellation: Detaining Authority must evaluate efficacy of bail conditions before invoking MPDA Case Snapshot Court: Bombay High Court, Circuit Bench at...
Accumulation under Section 11(2) as a Matter of Right and the Bar on Reassessment for Mere Change of Opinion: Commentary on Sir Jamsetjee Jejeebhoy Charity Fund v. Income Tax Officer (Exemption) 2,...
Reassessment Against Non‑Existent Company Post‑Conversion into LLP Is Void: Commentary on Erangal Comtrade & Consultancy LLP v. ACIT 1. Introduction This commentary examines the decision of the...
Mandatory Verification and Adjustment of Pre‑Deposits under SVLDRS: Commentary on Evershine Enterprises v. Union of India, Bombay High Court (3 November 2025) 1. Introduction The judgment in...
Section 11 Appointments Not Barred by Pending Section 37 Appeals: Bombay High Court Orders De Novo Arbitration After Set-Aside, Confines Referral Court to Prima Facie Existence of Agreement...
GST Returns Are Confidential: Section 158 of the GST Act Overrides RTI Requests for Third-Party Tax Records; Section 11 Notice Mandatory Introduction In Writ Petition No. 11135 of 2025, decided on 14...
Right to Safe Roads under Article 21: Immediate Public-Law Compensation for Pothole and Open Manhole Victims; District Compensation Committees and Personal Liability of Officials — Bombay High Court...
Directory, Not Mandatory: Bombay High Court Reaffirms Material-Compliance Standard for Co‑operative Housing Redevelopment Under the 2019 GR Introduction This commentary examines the Bombay High...
No Equity in Illegality: Bombay High Court Cancels Ineligible ANM/GNM Admissions, Orders Refunds, Rs.1 Lakh Compensation, and Five-Year Compliance Audit Court: Bombay High Court (Civil Appellate...
IBC Moratorium Does Not Bar Section 138 NI Act Prosecution of Directors Even When Insolvency Predates Cheque Dishonour Introduction This commentary examines the oral judgment delivered by the Bombay...
FIR Alleging Forgery Does Not Bar Section 11 Reference: Mortgage Arbitration Clauses Enforced; Fraud/Signature Disputes Left to Section 16; Unilateral Arbitrator-Appointment Clauses Neutralised 1)...
Impending Marriage Is Not a Ground for Bail: Bombay High Court Cancels Perverse Bail Order That Ignored Material Evidence in a Heinous Sexual Offence Introduction In a significant ruling that...
Digital Footprints and Layered Transactions as Prima Facie Indicators of Control: Bombay High Court narrows anticipatory bail in alleged fuel adulteration cases under BNSS §482 Introduction This...
Mere Awareness Is Not Privity: Limitation Under Article 58 Runs From Knowledge of Surrender Deeds, Justifying Threshold Dismissal Under Order VII Rule 11(d) Case: SHREE CONSTRUCTION COMPANY v. BAGWE...
Jurisdiction First, Amendments Cannot Cure: Bombay High Court (Goa) Directs Simultaneous Consideration of O.7 R.10/11 CPC and Amendment Applications Introduction In Akshay Quenim v. Royce Savio...
MSMED Act Section 18: MSEFC Must Formally Transition from Conciliation to Arbitration and Follow the 1996 Act; Otherwise Its “Order” Is Not an Arbitral Award Amenable Only to Section 19 1)...