Bombay High Court

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Bombay High Court Allows Compounding Application for TDS Default Despite Delay in Filing, Directs Reconsideration of Compounding Fees. Petitioners deposited TDS belatedly but before show cause notice; court held that compounding application cannot be rejected solely on ground of delay in filing where no prosecution was pending....

The petitioners, Sofitel Realty LLP and its partners, filed a writ petition challenging the rejection of their compounding application for offences under Section 276B read with Section 278B of the Inc...

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Bombay High Court Allows Revenue's Appeal in Customs Case on Redemption Fine and Penalty for Excess Goods Cleared Under Bond. The Court held that once confiscation of goods under Sections 111(l), (m) and (o) of the Customs Act, 1962 is upheld, imposition of redemption fine under Section 125 and penalty under Section 112(a) is mandatory and not discretionary....

The appeal was filed by the Commissioner of Customs (Import) against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 25th September 2019. The respondent, Air India Ltd...

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Bombay High Court Allows Revenue's Appeal in Central Excise Case on Section 11D Demand for Ethanol Blended Petrol. The court held that CESTAT erred in setting aside demand under Section 11D of Central Excise Act, 1944 merely because duty was not separately shown in invoice, as duty was collected as part of composite price....

The Commissioner of CGST & Central Excise, Belapur Commissionerate appealed against an order of CESTAT, Mumbai dated 31 August 2020, which allowed the appeal of Hindustan Petroleum Corporation Ltd. (r...

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Bombay High Court Dismisses Municipal Council's Petition Against Pensionary Benefits for Daily Wagers Made Permanent. Past Daily Wage Service Counts as Qualifying Service for Pension Under Maharashtra Civil Services (Pension) Rules, 1982....

The case involves two writ petitions filed by the Chief Executive Officer of Vita Nagar Parishad, a local authority, challenging the orders of the Industrial Court at Kolhapur which directed the petit...

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Bombay High Court Allows Petition Challenging Cancellation of Residential Quarter Allotment to Dependent of Deceased Government Employee. The Court held that the Maharashtra Administrative Tribunal has jurisdiction to entertain disputes regarding government accommodation allotment, and the matter was not barred by res judicata due to a prior civil suit....

The petitioner, Yogesh Dilip Devre, challenged the order of the Maharashtra Administrative Tribunal (MAT) dated July 6, 2023, which dismissed his Original Application No. 785 of 2023. The petitioner's...

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Bombay High Court Allows Writ Petition for Condonation of Delay in Filing Income Tax Return Under Section 119(2)(b) of Income Tax Act, 1961 — CBDT Directed to Consider Petitioner's Application on Merits. The court held that the CBDT must consider the application for condonation of delay on its own merits and not reject it without proper consideration....

The petitioner, a joint venture between M/s R. K. Madhani & Co. and M/s Prakash Engineers & Infraprojects Private Limited, was engaged in executing projects for the Municipal Corporation of Greater Mu...

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Bombay High Court Dismisses Quashing Petition Under Section 482 CrPC for DV Act Proceedings, Holding Inherent Powers Not Available for Civil Proceedings. The Court ruled that proceedings under the Protection of Women from Domestic Violence Act, 2005 are civil in nature, and thus Section 482 CrPC cannot be invoked to quash them....

The applicants, who are family members of the respondent's husband, filed an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) seeking quashment of proceedings bearing PWDVA...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Conclusive Circumstantial Evidence. Conviction under Sections 302 and 201 IPC Set Aside as Motive Not Proved and Last Seen Theory Not Established....

The appellant, Suresh Sominath Pawar, was convicted by the Additional Sessions Judge, Vaijapur, for the murder of Anil under Sections 302 and 201 IPC. The prosecution alleged that the appellant had il...