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Bombay High Court Allows Writ Petition Quashing Attachment Notices Against Third-Party Purchaser for Excise Dues of Defaulter. Central Excise Cannot Attach Property Sold Prior to Creation of Dues Without Notice to Purchaser Under Section 11 of Central Excise Act, 1944.

The Petitioner, M/s Runwal Constructions, a partnership firm registered under the Indian Partnership Act, 1932, engaged in construction and developmen...

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Bombay High Court Dismisses Suit for Money Decree Based on Oral Agreement Allegedly Contradicting Written MOU. Plaintiff's claim for consideration under oral agreement fails as MOU silent on consideration and evidence insufficient to prove oral agreement.

The Plaintiff, Bharat Nathalal Kansara, filed a suit in the Bombay High Court against his brothers, Praful Nathalal Kansara and another, seeking a mon...

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Bombay High Court Allows Charitable Trust in Direct Tax Vivad Se Vishwas Act Case Due to Curable Defect in Filing Audit Report. Non-Filing of Audit Report Along with Return is a Curable Defect and Rejection of Declaration Under Section 143(1) of Income Tax Act, 1961 is Not Sustainable.

The petitioner, Chandrakant Narayan Patkar Charitable Trust, is a registered charitable trust. It filed a belated return of income for financial year ...

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Bombay High Court Dismisses Review Petition with Costs in Arbitration Appointment Case. Review Petition Found Misconceived, Mischievous, and Vexatious Under Commercial Courts Act, 2015.

The Bombay High Court dismissed a Review Petition filed by Priyanka Communications (India) Pvt Ltd and others (the Agarwals) against an order appointi...

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High Court of Bombay at Goa Dismisses Petition Seeking Disqualification of Panch for Alleged Pecuniary Interest in Resolution. Section 12(1)(d) of Goa Panchayat Raj Act, 1994 requires pecuniary interest to be direct and personal, not merely as a family member of beneficiary.

The petitioner, a registered voter from Ward No.II of Arambol Village, filed a writ petition seeking a declaration that Respondent No.4, a Panch of th...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reopening Beyond Four Years Without Fresh Material Constitutes Change of Opinion on Same Set of Facts.

The petitioner, Gateway Leasing Pvt. Ltd., a non-banking financial company registered under the Companies Act, 1956, filed a writ petition under Artic...