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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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Bombay High Court Quashes Special Audit Order Under Section 142(2A) of Income Tax Act for Lack of Application of Mind. Assessing Officer Failed to Record Satisfaction Regarding Nature and Complexity of Accounts, and Did Not Consider Assessee's Reply, Violating Principles of Natural Justice.

The petitioner, Hiranandani Foundation, a trust registered under Section 12A of the Income Tax Act, 1961, runs educational and medical institutions wi...

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Bombay High Court Acquits Accused in Rash Driving and Death Case Due to Lack of Evidence of Rashness or Negligence. Conviction under Sections 279 and 304(A) IPC Set Aside as Prosecution Failed to Prove High Speed or Negligent Driving Beyond Reasonable Doubt.

The applicant, Madhukar Gaurishankar Swami, was convicted by the Judicial Magistrate First Class, Khed, in Criminal Case No.482/1987 for offences unde...

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Bombay High Court Dismisses State Appeal Against Dropping of Corruption Case for Lack of Sanction. Trial Court's Order Dropping Prosecution Under Sections 7 and 13(2) of Prevention of Corruption Act, 1988 Upheld as Sanction Under Section 19 is Mandatory.

The State of Maharashtra appealed against the judgment and order dated 07.12.1999 passed by the Special Judge, Pune, in Special A/C Case No. 6 of 1991...

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Bombay High Court Quashes Preventive Detention Order Under COFEPOSA Act Due to Non-Supply of Incriminating Documents. Detenu's Right to Make Effective Representation Under Article 22(5) Violated as Statements of Co-Accused and Call Data Records Not Furnished.

The petitioner, wife of the detenu Vilas Vithal Ambokar, challenged a preventive detention order dated 10th April 2015 passed by the Principal Secreta...

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Bombay High Court Quashes COFEPOSA Detention Orders for Non-Application of Mind. Detaining Authority Failed to Consider Relevant Material and Relied on Irrelevant Grounds, Rendering Subjective Satisfaction Invalid.

The Bombay High Court delivered a common judgment in two writ petitions filed under Article 226 of the Constitution of India seeking writs of habeas c...

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Bombay High Court Upholds Classification of Hard-Anodised Utensils Under Residual Entry in Sales Tax Reference. Hard-Anodised Utensils Held Not Classifiable as Aluminium Utensils Under Entry C-II-17 of Schedule E of Bombay Sales Tax Act, 1959, But Under Residual Entry C-II-46A.

The case involves two Sales Tax References under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of Meera Metal Industries (the applican...