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#section 54

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Delhi High Court upholds 10% deduction on refund of unused stamp duty — “Section 54 expressly mandates deduction; Maharashtra ruling in Rajeev Nohwar inapplicable” — appeal dismissed

RawlawDecember 13, 20256 min read
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Karnataka high court holds that “mere issuance of repeated deficiency memos without application of mind cannot defeat a legitimate GST refund claim” — Court quashes RFD-03 memos and directs fresh processing of refund applications

RawlawNovember 9, 20256 min read
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Bombay High Court: “Failure to file Statement of Affairs under Section 454 is a continuing offence; Prosecution must prove wilful default beyond reasonable doubt” – Accused acquitted as prosecution failed to discharge initial burden

RawlawOctober 2, 20255 min read
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