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Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

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Bombay High Court Allows Appeal in Cenvat Credit Interest Dispute — Reversal Without Utilization Does Not Attract Interest. Rule 14 of Cenvat Credit Rules, 2004 interpreted to require actual utilization for interest liability.

The appellant, Cipla Limited, a manufacturer of medicaments, was engaged in the manufacture of medicaments containing ethanol (alcohol) which fell out...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Evidence and Unreliable Witnesses. Conviction under Section 120-B read with Section 302 IPC set aside as prosecution failed to prove conspiracy and murder beyond reasonable doubt.

The appellants, original accused nos. 1 to 3, were convicted by the Additional Sessions Judge, Bombay, for offences under Section 120-B simplicitor, S...

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High Court of Bombay at Goa Dismisses State Appeal Against Acquittal in Rape Case — Inconsistent Victim Testimony and Lack of Medical Evidence Lead to Confirmation of Acquittal.

The State of Goa appealed against the acquittal of Rajendra Datta Zarekar under Sections 342 and 376 of the Indian Penal Code. The prosecution alleged...

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Bombay High Court Allows Petition of Company in Agricultural Marketing Act Case — Processed Goods Not Covered. Notification Adding Sugar, Dry Fruits, and Edible Oils to Schedule Under Section 62 of Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 Held Ultra Vires.

The petitioner, Britannia Industries Limited, a public company with its registered office in Calcutta and a branch in Bombay, filed a writ petition un...

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Bombay High Court Upholds Octroi Levy on Imported Aircraft Parts in Customs Bonded Warehouse — Entry into Municipal Limits Occurs Upon Removal from Warehouse. Interpretation of 'Goods' and 'Entry' Under Section 192 of Mumbai Municipal Corporation Act, 1888 Confirms Levy is Valid and Not Ultra Vires.

The judgment concerns two writ petitions filed by Jet Airways (India) Ltd. and Reliance Commercial Dealers Ltd. challenging the levy of octroi by the ...