-Manupatra

Kerala HC: Revisional Power U/S 263 Not Invocable When AO Grants Sec 32AC Deduction After Inquiry || J&K&L HC: Section 359 BNSS Doesn’t Limit High Court’s Inherent Power U/S 528 to Quash FIRs || Bombay HC: BMC Ban on Footpath Cooking via Gas/Grill Doesn’t Apply to Vendors Using Induction || Madras HC: Buyer Not Liable for Seller’s Tax Default; Purchase Tax Can’t Be Imposed under TNGST Act || Kerala HC: Oral Allegations Alone Insufficient to Sustain Bribery Charges Against Ministers || Delhi HC: CCI Cannot Levy Interest Retrospectively Before Valid Service of Demand Notice || Delhi HC: VC Rules Don’t Shield PMLA Accused From Physically Appearing Before ED in Probe || SC: If Complaint Reveals Cognizable Offence, Magistrate May Order FIR Registration U/S .156(3) CrPC || SC: Private Buses Can’t Operate on Inter-State Routes Overlapping Notified State Transport Routes || Delhi HC: Writ Petition Not Maintainable Against Provisional Attachment When PMLA Remedy Exists

SC: Service Tax Not Applicable on UDF Collected from Passengers at International Airport - (23 May 2023)