evidence
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Bombay High Court holds temporary hiring of driver creates employer-employee relationship under Employees’ Compensation Act — “FIR calling deceased a ‘driver’ is best evidence; oral and implied contract sufficient”, Labour Commissioner’s rejection quashed

Court’s decision The Bombay High Court allowed a first appeal under Section 30 of the Employees’ Compensation Act, 1923, and set aside the Labour Commissioner’s order rejecting compensation to the…
February 24, 2026
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Bombay High Court Quashes Rejection of Transitional Credit Claim Under GST, Holding “Department Cannot Deny Legitimate Transitional Credit Merely Due to Manual Filing When Electronic Filing Was Impossible After GST Rollout” Protecting Substantive Rights

Court’s Decision The Bombay High Court allowed the writ petition, quashed the rejection order dated 27 February 2023, and directed the GST authorities to accept the petitioner’s manually filed revised…
July 8, 2025
section 16(3) igst act
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Kerala High Court Holds IBS Software Not Entitled to IGST Refund for Zero-Rated Export of Services Without Physical Remittance: “Refund Cannot Be Granted Where No Consideration Is Received in Convertible Foreign Exchange” | Upholds Department’s Rejection under Section 16(3) of IGST Act

Court’s Decision In WP(C) No. 26238 of 2020, the Kerala High Court upheld the rejection of Integrated Goods and Services Tax (IGST) refund claims made by IBS Software Services Private…
June 18, 2025