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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Allows SICOM's Petitions Under Section 31(1)(aa) of SFC Act for Recovery of Term Loan Defaults. Financial Corporation Entitled to Enforcement of Security Interest Without Prior Adjudication of Liability.

The petitioner, SICOM Limited, a deemed State Financial Corporation under Section 46 of the State Financial Corporation Act, 1951, filed a group of pe...

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Bombay High Court Dismisses Petitions Challenging Medical College Admission Process — Upholds Institutional Preference and Reservation Policy. Institutional preference by minority unaided medical colleges is permissible under Article 30(1) of the Constitution and does not violate Article 14.

The judgment involves multiple writ petitions filed by students challenging the admission process for MBBS/BDS courses in medical colleges in Maharash...

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Bombay High Court Dismisses Port Trust's Challenge to Industrial Tribunal Award Setting Aside Disciplinary Enquiry. Enquiry Found Vitiated Due to Violation of Natural Justice and Perverse Findings Under Section 10 of Industrial Disputes Act, 1947.

The Board of Trustees of the Port of Mumbai (Petitioner) challenged an award dated 18th May, 1999 passed by the Presiding Officer of the Central Gover...

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Bombay High Court Allows Unaided Private School to Fix Fees Subject to Reasonable Regulation. Fee Fixation Must Be Transparent and Not Excessive Under Grant in Aid Code and Maharashtra Educational Institutions (Prohibition of Capitation Fee) Act, 1987.

The petitioners, Hindi Vidya Bhavan Society and another, are a society registered under the Societies' Registration Act, 1860 and a public trust under...

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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...