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Bombay High Court Quashes Confiscation of Lithium Ion Cells for Want of Show Cause Notice; Section 124 Customs Act, 1962 Mandates Prior Hearing. Non-Compliance with Natural Justice Renders Confiscation Order Void, Liberty Granted to Seek Release of Detained Goods.

Background: The petitioner, a subsidiary of Bajaj Auto Ltd., is engaged in the manufacture and sale of electric scooters and imported consignments of ...

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Bombay High Court Dismisses Petition for Promotion to Law Officer Post in Municipal Corporation — Petitioner Not Entitled to Promotion as Appointment Was by Direct Recruitment and Petitioner Did Not Meet Eligibility Criteria.

The petitioner, Sanghmitra R. Sandansing, filed a writ petition seeking a direction to the Municipal Corporation of Greater Mumbai to promote her to t...

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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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Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.

The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...

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High Court of Karnataka Disposes Writ Petitions Challenging Reservation and Voter List for Mayor Elections. Court Relies on Principle that Election Process Should Not Be Stalled by Judicial Intervention Absent Grave Illegality.

These writ petitions were filed before the High Court of Karnataka Kalaburagi Bench under Article 226 of the Constitution of India. The petitioners we...

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High Court of Karnataka Kalaburagi Bench Refuses to Interfere in Municipal Election Process Amid Challenge to Reservation and Voter List. Pre-Election Judicial Intervention Not Permissible Under Article 243-ZG; Petitioners Allowed to Question Election Outcome After Declaration of Results.

The High Court of Karnataka, Kalaburagi Bench, considered three writ petitions challenging notifications regarding reservation of posts for Mayor and ...

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Bombay High Court Dismisses Petition Challenging Trade Circulars Restricting CST Exemption to Registered Dealers. State Government Cannot Grant Exemption for Inter-State Sales to Unregistered Dealers Under Section 8(5) of Central Sales Tax Act, 1956 After 2002 Amendment.

The petitioners, Prism Cement Limited and its shareholder/director, filed a writ petition challenging three trade circulars issued by the Commissioner...

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High Court of Judicature at Bombay Dismisses Writ Petition Against Service Tax on Seed Supply and Allows Writ Against Sales Tax on Franchise Agreement. Technology-Embedded Seed Supply Held to Be a Sale Under MVAT Act, While Franchise Licensing Held to Be a Service Under Finance Act.

The High Court of Judicature at Bombay heard together two writ petitions concerning the tax characterisation of commercial transactions under the serv...