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Writ Petition challenging Show Cause Notice for input tax credit reversal due to non-electronic filing of Form GST ITC-02 caused by GST portal functionality issues.

The Bombay High Court quashed the show cause notice issued to Tikona Infinet Private Limited, which alleged wrongful availing of ITC due to non-electr...

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Supreme Court Acquits Vendor in Food Adulteration Case Due to Manufacturer's Warranty Defense. Vendor of sealed pan masala held entitled to protection under Section 19(2) of Prevention of Food Adulteration Act, 1954 as he sold the product in original manufacturer's sealed package with warranty.

The appellant was convicted under Section 16(1)(a)(i) read with Section 7 of the Prevention of Food Adulteration Act, 1954 for selling adulterated pan...

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Supreme Court Allows Appeal in Customs Valuation Case — Sequential Application of Valuation Rules Mandatory. Rule 7 and Rule 9 of Customs Valuation Rules, 2007 Cannot Be Applied Without First Considering Rules 4 and 5 for Identical or Similar Goods.

The case involves appeals by M/s. Diyas Mantra Lighting Private Limited and its directors against orders of the Principal Commissioner of Customs (Pre...

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Bombay High Court Allows Bank's Petition Against GST Attachment of Secured Assets Under SARFAESI Act. Priority of Secured Creditor Over Crown Debts Upheld Under Section 26E of SARFAESI Act and Section 31B of RDDB Act.

The petitioner, Indian Overseas Bank, a secured creditor, had extended credit facilities to Respondent No. 3, Savair Energy Limited. Upon default, the...

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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...

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Bombay High Court Acquits Appellants in CBI Corruption Case Due to Lack of Evidence and Invalid Sanction. Conviction under Prevention of Corruption Act, 1988 set aside as prosecution failed to prove demand and acceptance of bribe beyond reasonable doubt.

The case pertains to two criminal appeals filed by Vilas Vasudev Kunkolienkar (A1) and his wife Vijayshree Vilas Kunkolienkar (A3) challenging their c...

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Bombay High Court Dismisses Writ Petition Challenging DRAT's Pre-Deposit Order Under SARFAESI Act. Pre-deposit of 30% of Amount Due Under Section 18(1) of SARFAESI Act is Mandatory and DRAT Has No Discretion to Waive It.

The petitioner, Shree Vindhya Paper Mills Ltd., challenged an order of the Debt Recovery Appellate Tribunal (DRAT) dated 4 November 2011, which requir...