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Bombay High Court Allows Interest on Delayed GST Refund Despite Red Flagging of Exporter. Petitioner entitled to interest under Section 56 of CGST Act for period beyond 60 days from filing shipping bill, as red flagging does not justify indefinite delay....

The petitioner, Ms. Anita Agarwal, sole proprietor of M/s. Shanker International, is an exporter of goods such as Ethyl Alcohol Liquid Packaging Film and Iodized salt. During the period August 2018 to...

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Bombay High Court Quashes Willful Defaulter Declaration Against Non-Executive Woman Director for Violation of Natural Justice. Show-Cause Notice Mandatory Under RBI Master Circular Before Declaring Non-Whole-Time Director as Willful Defaulter....

The petitioner, Manjula Bhatia, a non-executive woman director of PSL Limited, challenged the letter dated 16 July 2018 issued by Bank of Baroda declaring her a 'willful defaulter'. The bank had issue...

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Bombay High Court Dismisses Petition Seeking Release of Sealed Factory Premises in Customs Duty Dispute — Petitioner Failed to Comply with Supreme Court's Conditional Order. Interest Demand Under Section 28AA of Customs Act, 1962 is Statutory and Automatic, No Separate Demand Required....

The petitioner, B.V. Jewels, a partnership firm engaged in manufacturing and exporting gold and jewellery, operates an export processing unit in SEEPZ SEZ since 1988. In the course of business, it imp...

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High Court Upholds GST Provisions on Advances in Infrastructure Projects — Taxation Validity Affirmed. Court Rules that Input Tax Credit Denial and Refund Restrictions are Lawful under GST Framework....

The case involved a writ petition filed by a consortium comprising Larsen & Toubro Ltd. and IHI Infrastructure Systems Co. Ltd. against the Union of India and other respondents regarding the applicabi...

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Bombay High Court Dismisses Writ Petition Challenging Show Cause Notice in GST Discount Case — No Interference at Pre-Adjudication Stage. Limitation and Retrospective Effect of Circular Can Be Raised Before Adjudicating Authority Under Section 74 of CGST Act, 2017....

The petitioner, Apollo Tyres Limited, challenged a show cause notice dated 2 August 2024 issued by the Additional Director, Directorate General of GST Intelligence, Delhi Zonal Unit, under Section 74 ...

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High Court Dismisses Writ Petition for CBI Investigation Transfer Due to Jurisdictional Issues. Court Holds that Dispute Does Not Fall Under Article 131 and Section 35A Does Not Empower RBI for Transfer Requests....

The Union Bank of India filed a writ petition seeking a direction for the transfer of an investigation into Crime No. 118 of 2024 to the Central Bureau of Investigation (CBI). The case arose from alle...

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High Court Quashes POCSO Proceedings Against Accused Due to Lack of Prima Facie Evidence of Sexual Assault. Allegation of Penetration Not Supported by Medical Evidence or Victim's Statement Under Section 164 CrPC....

The petitioner, Krishnappa, filed a petition under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) seeking quashing of Special Case No.28/2024 pending before the Additional District and Ses...

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High Court of Karnataka Adjudicates Writ Petition Seeking Transfer of Investigation to CBI — Considers Whether Article 131 Bars High Court's Jurisdiction and Scope of Section 35A, Banking Regulation Act, 1949. Petitioner Bank Alleges Multi-Crore Siphoning of Funds, Invoking RBI Master Circular for CBI Investigation....

The Union Bank of India, a Central government undertaking, filed a writ petition under Articles 226 and 227 of the Constitution read with Section 482 CrPC seeking a mandamus to transfer the investigat...