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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Karnataka High Court Upholds Housing Board's Notification Restricting Allotment of Commercial Sites to Landowners in Land Acquisition Case. Condition No. 2 of Notification Dated 03.09.2016 Limiting Allotment to Residential Sites Only Upheld as Reasonable and Not Arbitrary.

The petitioners, Yallappa S/o Somappa Kori and others, were landowners whose lands were acquired by the Karnataka Housing Board for a housing scheme. ...

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Karnataka High Court Quashes Cancellation of CL-2 Licences for Alleged Distance Violation — Held That Rule 8(2) of Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968 Does Not Apply to Shops Existing Before 2002 Amendment and That Show Cause Notice Must Precede Cancellation.

The judgment concerns two writ petitions filed by M/s. Shankar Wines and M/s. Blue Peacock Ventures, both holders of CL-2 licences under the Karnataka...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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Bombay High Court Allows Appointment of Arbitrator in Concession Agreement Dispute — Holds That Clause 21 of Agreement Providing for Dispute Resolution by Committee of Officers Does Not Bar Arbitration Under Section 11 of Arbitration and Conciliation Act, 1996.

The Applicant, Tatva Global Environment (Deonar) Ltd., entered into a Concession Agreement with the Respondent, Municipal Corporation of Greater Mumba...

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Bombay High Court Dismisses Airport Operator's Challenge to Customs Regulation Requiring Bill of Entry for Export Goods. Regulation 5(2) of Handling of Cargo in Customs Areas Regulations, 2009 Held Intra Vires Customs Act, 1962 and Constitutional.

The petitioner, M/s. Mumbai International Airport Private Ltd., filed two writ petitions challenging the validity of Regulation 5(2) of the Handling o...