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Bombay High Court Allows Second Appeal in Service Dispute — Time Spent in Labour Court Proceedings Can Be Excluded Under Section 14 of Limitation Act, 1963. Proceedings before Labour Court are civil proceedings for the purpose of Section 14 of the Limitation Act, 1963.

The appellant, Jankiram Pandharinath Thorat, was a permanent employee of the Akot Municipal Council working as a Naka Mohrir on a monthly salary of Rs...

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Supreme Court Dismisses Review Petitions in Interest on Delayed Payments Case — Limitation Bar Upheld. Payment under Section 19 of Limitation Act, 1963 requires pleading and proof; Section 14 exclusion not available for different entity.

The Supreme Court dismissed three review petitions filed against its common judgment dated 23.01.2019, which had dismissed civil appeals by M/s Shanti...

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Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...

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Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

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Bombay High Court Dismisses Revision Against Rejection of Plaint Rejection Application in Suit Challenging Tahsildar's Order for Approach Road. Suit for Perpetual Injunction Not Barred Despite Exhaustion of Appeal Remedy Under Section 143(3) of Maharashtra Land Revenue Code, 1966.

The case arises from a dispute over an approach road granted by the Nayab Tahsildar, Latur, under Section 143 of the Maharashtra Land Revenue Code, 19...