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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 Refund of Octroi Duty on Goods Not Consumed Within Municipal Limits — Goods Imported into City but Immediately Taken to Factory Outside Octroi Limits Not Liable to Octroi Under Section 114(3) of City of Nagpur Corporation Act, 1948.

The petitioner, Yawalkar Pesticides Pvt. Ltd., a company incorporated under the Companies Act, 1956, had its registered office at Nagpur and a factory...

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Bombay High Court Allows Writ Petition Against Octroi Levy on Concentrate Used in Carbonated Beverages. Court Holds That Concentrate Is Not 'Sweetened Aerated Water' Under Entry 60 of Schedule H of the Bombay Provincial Municipal Corporation Act, 1949.

The petitioner, Pepsico India Holdings Private Limited, is a company engaged in the manufacture and sale of carbonated beverages. It imports a concent...

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Bombay High Court Allows Habeas Corpus Petition and Quashes Detention Order Under COFEPOSA Act Due to Non-Application of Mind and Inordinate Delay. The court held that the detaining authority failed to apply its mind and the delay of over two years in executing the order vitiated the detention.

The petitioner, Naresh Dua, brother of the detenu Rajesh Dua, filed a habeas corpus petition under Article 226 of the Constitution of India challengin...