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Suman Agrawal vs Palo Kui & Others – Jharkhand High Court on Motor Accident Claim, Disputed Insurance Policy Validity, Expert/Forensic Examination and Costs under Sections 35A & 35B CPC
Facts of the CaseThe batch of civil miscellaneous petitions arose from Motor
Accident Claim Cases bearing M.A.C.C. Nos. 71 of 2019, 68 of 2019, 28 of 2019,
70 of 2019 and 61 of 2019. All claim cases originated from a m...
A.J. Augustine vs State of Kerala & Others – Kerala High Court Directs Disposal of Section 138 NI Act Cheque Dishonour Cases Within Three Months in View of Section 143(3) Mandate
Facts of the
CaseThe petitioner, A.J. Augustine, aged 85 years and
proprietor of Kerala Trading Company, Nedumkandam, approached the High Court of
Kerala by filing three Original Petitions under Article 227 of the Con...
M/s. Srawan Lime Product vs State of Odisha – Reassessment Under Section 12(8) of the Orissa Sales Tax Act, 1947 Cannot Be Reopened Solely at the Behest of A.G. Audit Without Independent Application of Mind: Orissa High Court Case Law
Facts of the
CaseThe dispute arose from the reopening of the
petitioner-assessee’s assessment for the year 1998-99 under Section 12(8) of
the Orissa Sales Tax Act, 1947.The Assessing Officer reopened the assessment
...
Ajayakumar P.A. vs State of Kerala — Section 174 of Kerala SGST Act, 2017 Cannot Sustain Post-GST Assessment Proceedings Under Repealed KVAT and Kerala Tax on Luxuries Laws Beyond the Constitutional Transition
Facts of the CaseThe dispute arose after the introduction of the Goods and
Services Tax regime with effect from 1 July 2017 pursuant to the Constitution
(One Hundred and First Amendment) Act, 2016. A large number of de...
K. Rajan vs. The Assistant Commissioner, Mobile Squad No. VII, State GST Department & Others: High Court of Kerala Directs KVAT Appellate Tribunal to Consider Delay Condonation and Stay Application, Ordering Abeyance of Recovery Proceedings Pending Adjudication
Facts of the Case
Parties
Involved: The petitioner, K. Rajan, is the Proprietor
of M/s. Dhanya Saw Mills based in Thiruvananthapuram, Kerala. The
respondents include the Assistant Commissioner (Mobile...
Tvl. Thangam Store vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment Taxing GST-Exempt Rice Turnover; Unconditional Fresh Opportunity Granted and Bank Attachment Lifted
Facts of the
CaseThe petitioner, Tvl. Thangam Store,
represented by its proprietor P. Ramachandran, challenged an assessment order
passed by the Deputy State Tax Officer-1, Nanguneri Assessment Circle, under Section
...
Tvl. Cirangamalai Veeranan vs State Tax Officer – Madras High Court Sets Aside Ex Parte GST Assessment Order Under Section 73 of CGST/TNGST Act for GSTR-3B vs GSTR-7 Turnover Mismatch and Orders Fresh Assessment
Facts of the
CaseThe petitioner, Tvl. Cirangamalai Veeranan,
challenged the assessment order dated 12.09.2025 passed by the State Tax
Officer for the assessment year 2023-24 under Section 73 of the GST law.The impugne...
WPMS No. 3019 of 2022 – Petitioner vs State of Uttarakhand & Another: Uttarakhand High Court Quashes Order Rejecting Revocation of GST Registration Cancellation and Directs Reconsideration After Reasonable Opportunity of Hearing Within 30 Days – Section 30 of the CGST/UKGST Act, 2017
Facts of the
CaseThe matter arose from an application seeking
clarification of the High Court’s earlier order dated 7 December 2022.
By that earlier order, the writ petition had been allowed at the stage of fresh
a...
JKR Partnership Firm vs Detailing Devils India Pvt. Ltd. – J&K and Ladakh High Court: Section 12-A Pre-Institution Mediation Mandatory; Artificial Urgency Through Injunction Prayer Cannot Bypass Commercial Courts Act; Rejection of Plaint Under Order VII Rule 11 CPC Upheld
Facts of the
CaseThe appellant, JKR Partnership Firm, challenged the
order dated 31.07.2025 passed by the Additional District Judge
(Commercial Court), Jammu, whereby the trial court allowed the respondent’s
applic...
K. Janakiraman vs. The Assistant Commissioner of GST and Central Excise & Others: Madras High Court Quashes Ex-Parte Service Tax Demand Order Passed During COVID-19 Pandemic Involving an 81-Year-Old Cancer Patient and Remands Matter for Fresh Adjudication on Merits Under Article 226 of the Constitution
Facts of the Case
The
petitioner, K. Janakiraman, is an 81-year-old individual who was suffering
from cancer and various advanced age-related ailments during the period
under dispute.
The
Rev...