Bombay High Court

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Bombay High Court Strikes Down Rule 90(3) of CGST Rules as Ultra Vires in Refund Re-Application Case. Rule 90(3) requiring fresh refund application within two years of relevant date held inconsistent with Section 54 of CGST Act, 2017....

The petitioner, Saiher Supply Chain Consulting Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging the constitutional validity of Rule 90(3) of the Central Good...

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Bombay High Court Quashes Summons Issued to Director Under Section 70 of CGST Act for Lack of Details and Non-Compliance with Guidelines. Summons must be issued only as a last resort and with proper reasons, not as a routine measure....

The Petitioner, FSM Education Pvt. Ltd., a school of music engaged in teaching music to school children and registered under the Central Goods and Services Act, 2017, received a communication dated 2 ...

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Bombay High Court Allows Restoration of SVLDRS-1 Declaration in Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 Case — Technical Rejection Due to Non-Payment of 50% Amount Set Aside. The Court directed the Designated Committee to treat the declaration as still in existence and issue discharge certificate in Form SVLDRS-4....

The petitioner, Hindustan Petroleum Corporation Ltd., a Government of India enterprise, filed a writ petition under Article 226 of the Constitution of India seeking restoration of its SVLDRS-1 declara...

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Bombay High Court Dismisses Insurer's Appeal Against Compensation Award for Driver's Permanent Disablement. Employer and Insurer Held Jointly and Severally Liable Under Employees' Compensation Act, 1923....

The appeal arises from a judgment and award dated 7th February 2020 passed by the learned Commissioner for Employees' Compensation and Judge, Tenth Labour Court, Mumbai, in Application (ECA) No. 336/C...

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Bombay High Court Dismisses State Appeal Against Acquittal in Child Rape Case Due to Inconsistent Evidence and Lack of Corroboration. The court upheld the trial court's acquittal under Section 376 IPC as the prosecution failed to prove the case beyond reasonable doubt....

The State of Maharashtra appealed against the judgment and order dated 25.08.2000 passed by the Additional Sessions Judge, Nashik, acquitting the respondent-accused of the offence punishable under Sec...

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High Court of Bombay Quashes Rejection of Service Tax Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for Violation of Natural Justice. Personal Hearing Mandatory Before Holding an Applicant Ineligible, and the Designated Committee Must Grant Opportunity of Being Heard Before Rejecting Declaration on Ground of Ineligibility....

The petitioner, a service tax assessee, had been issued quantification letters by the service tax authorities for the period 2013-2014, and he also filed returns for later periods. The Central Governm...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Change of Opinion on Deduction Under Section 10AA of Income Tax Act, 1961 is Invalid....

The petitioner, Oracle Financial Services Software Limited, is a company engaged in providing information technology solutions to banks and financial institutions globally. It develops and markets sof...

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Bombay High Court Upholds Conviction for Murder Based on Circumstantial Evidence Despite Appellant Absconding During Appeal. Last Seen Theory and Motive Sufficient to Prove Guilt Under Section 302 IPC....

The appellant, Yakinali Nasirali Shaikh, was convicted under Section 302 of the Indian Penal Code for the murder of Akbar Sardar Khan and sentenced to life imprisonment by the Additional Sessions Judg...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Credible Evidence. Circumstantial Evidence Fails to Establish Guilt Beyond Reasonable Doubt Under Section 302 IPC....

The appellant, Haresh Narendra Gharat, was convicted by the Additional Sessions Judge, Palghar for the murder of his wife Vaishali under Section 302 IPC and sentenced to life imprisonment. The prosecu...