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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Bombay High Court Dismisses MSEDCL's Petition Challenging Ombudsman's Order to Restore Consumer's Electricity Supply. The Court upheld the Ombudsman's jurisdiction to entertain billing disputes and direct reconnection without precondition of payment of disputed dues.

The judgment involves two writ petitions arising from the same order of the Electricity Ombudsman dated 17.10.2018. The first petition was filed by th...

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Bombay High Court Allows Writ Petition Challenging Settlement Commission's Order on Maintainability of Settlement Application Under Section 32E of Central Excise Act, 1944 — Holds That Order of Adjudication Is Made on Date of Dispatch, Not Date of Signing

The petitioner, M/s. Vishnu Steels, a manufacturer of excisable goods, challenged an order of the Settlement Commission dismissing its application und...

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Bombay High Court Dismisses Revenue's Reference Application in Customs Duty Evasion Case Due to Inordinate Delay. Application filed under Section 130 of Customs Act, 1962 for reference of questions of law from CEGAT order held time-barred as delay of 240 days not explained.

The Commissioner of Customs (Import) filed an application under Section 130 of the Customs Act, 1962 seeking a reference to the High Court of certain ...

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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...