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Bombay High Court Allows Writ Petition Quashing Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Assessment Year 2004-05. Mere Change of Opinion Cannot Justify Reopening When All Material Facts Were Disclosed During Original Assessment Under Section 143(3).

The petitioner, Shri Mahila Griha Udyog Lijjat Papad, a society registered under the Societies Registration Act, 1960 and the Bombay Public Trust Act,...

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Supreme Court Upholds Constitutional Validity of Gold (Control) Act, 1968 with Partial Striking Down. Court holds delegation of power to Administrator not excessive and applies severability doctrine to sever ultra vires provisions.

The case arose from a constitutional challenge to the Gold (Control) Act, 1968, enacted to curb gold smuggling and control internal gold transactions ...

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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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Bombay High Court Hears Writ Petition Challenging Grant of Alewadi Port Project to Third Party Under Maharashtra Maritime Board Policies. Petitioner Alleges Arbitrary Treatment and Non-Consideration of Original Proposal Contrary to Port Policies.

The dispute concerns the development of a multipurpose port at Alewadi in Maharashtra under the state's port policies. Petitioner, a UK-based private ...

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High Court of Karnataka Considers Legality of Penalty Imposed Under Section 10(b) of CST Act for Misuse of C-Forms in Cement Industry. Court Examines Whether Penalty is Sustainable When Purchased Goods Are Included in Registration Certificate and Used for Purposes Other Than Manufacturing.

The High Court of Karnataka, Kalaburagi Bench, heard a sales tax appeal and connected revision petitions concerning the levy of penalty under Section ...

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Bombay High Court Dismisses Writ Petition Challenging MPCB Closure Order for Violation of Environmental Norms. Petitioner's failure to obtain valid consent to operate under Water and Air Acts justifies closure for operating without environmental clearance.

The petitioner, Green Gene Enviro Protection and Infrastructure Limited, filed a writ petition under Article 226 of the Constitution of India before t...

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High Court of Karnataka Considers Challenge to Forest Notification as Ultra Vires the Constitution and Forest Laws — Mining Companies Allege Notification Violates Article 246 and Entry 54 of Union List, Karnataka Forest Act, 1963 and Forest (Conservation) Act, 1980

The matter involved multiple writ petitions filed before the High Court of Karnataka by several mining corporations and mineral industries, including ...

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Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...