#Section 73

The Delhi High Court ruled that a landlord claiming damages for lost rent must first mitigate the loss and establish the prevailing market rent at the time of breach, failing which the claim under Section 73 of the Indian Contract Act fails. The decision affects landlords seeking compensation for tenant-induced utility theft, emphasizing the evidentiary burden on them.

The Calcutta High Court held that Section 7(3) of the WB Premises Tenancy Act, 1997 cannot strike out a tenant’s defence unless rent arrears are admitted or judicially determined, requiring landlords to prove arrears before striking defences.

The Gauhati High Court has upheld the legality of issuing consolidated GST show cause notices spanning multiple financial years, as long as the statutory limitation period for each year’s tax liability remains intact. This ruling strengthens administrative efficiency for tax authorities while safeguarding taxpayer rights against time-barred demands, setting a critical precedent for GST compliance and audit practices across Northeast India.

CESTAT Chennai rules that service tax recipients who filed returns under Section 71A within the extended period cannot be subjected to Section 73 demands, even for retrospective periods. The tribunal also denied interest, reinforcing procedural compliance over substantive liability in tax disputes.