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High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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Bombay High Court Allows Petition of Telecom Tower Company Against Grampanchayat Resolution Stopping Tower Construction. Grampanchayat Lacks Power to Revoke NOC Under Government Resolution Dated 11th December 2015 After Issuance of No Objection Certificate.

The petitioner, Indus Towers Ltd. (formerly Bharti Infratel Ltd.), filed a writ petition before the Bombay High Court challenging Resolution No.7 pass...

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High Court Quashes Panchayat Notice Against Telecom Tower Operator for Lack of Authority Under Karnataka Panchayat Raj Act, 1993. Panchayat Cannot Interfere with Licensed Telecom Infrastructure Sharing as It Falls Under Indian Telegraph Act, 1885 and DoT Guidelines.

The petitioner, Tower Vision India Private Limited, a company registered under the Companies Act and licensed by the Ministry of Communications, Depar...

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Bombay High Court Dismisses Petitions Challenging Telecom Tower Installations on Cooperative Society Rooftops. Held that telecom towers are not structures requiring consent under Section 79A of Maharashtra Cooperative Societies Act, 1960, and MCGM circular requiring consent is ultra vires.

The judgment concerns four writ petitions filed by residents and cooperative housing societies challenging the installation of telecom towers on the r...

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Bombay High Court Dismisses Vodafone's Appeal on CENVAT Credit for Telecom Towers and Shelters. CENVAT Credit on Towers and Prefabricated Buildings Denied as They Are Immovable Property and Not Capital Goods Under CENVAT Credit Rules, 2004.

The Appellant, Vodafone India Ltd., filed appeals under section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, cha...

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Bombay High Court Dismisses Appeal by Telecommunication Company Against Injunction Restraining Tower Construction. Court Upholds Trial Court's Order Based on Balance of Convenience and Prima Facie Case of Nuisance to Residents.

The appellant, Reliance Infocom Ltd., a company incorporated under the Indian Companies Act, 1956, engaged in telecommunications, filed a suit for per...

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Bombay High Court Allows Cellular Company's Petition Against Panchayat Orders for Demolition of Telecom Tower. Held that a mobile phone tower is not a 'building' under Section 135 of the Goa Panchayat Raj Act, 1994, and the Panchayat lacked jurisdiction to require prior permission or order removal.

The petitioner, Bharti Cellular Ltd., a cellular service provider, installed a mobile phone tower on the terrace of a building in Navelim, Goa. The Vi...