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Bombay High Court Quashes Penalty Orders in Maize Import License Dispute — Actual User Condition Not Violated. Petitioner Trading House Allowed to Import Maize Through Canalizing Agency Without Being Actual User Under Foreign Trade Policy.

The petitioner, Shah Nanji Nagsi Exports Pvt. Ltd., a trading house incorporated in 1919 and engaged in export of rice, oil seed, food grains and puls...

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Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...

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Bombay High Court Allows Writ Petition Challenging GST Assessment Order for Violation of Natural Justice. Show Cause Notice and Assessment Order Found to be Based on Different Grounds, Causing Prejudice to Assessee.

The Petitioner, West India Continental Oils Fats Pvt. Ltd., a company registered under the Companies Act, 2013, filed a writ petition under Article 22...

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Bombay High Court Upholds TDS Provisions Under Goa VAT Act for Works Contracts — Rule 4A and Entry C-14 Held Valid. Amendment to Section 28(1) of Goa Value Added Tax Act, 2005 for deduction of tax at source from payments to contractors is constitutionally valid and not ultra vires.

The petitioners, including the All Goa Contractors Association and four contractor companies, challenged the constitutional validity of Rule 4A insert...

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Supreme Court Dismisses Appeal of Manufacturer in Central Excise Duty Dispute on Captive Consumption of Yarn. Court Holds That Bank Guarantees Furnished Under Interim Order Can Be Enforced Without Section 11A Notice.

The appellant, M/s. The Bombay Dyeing & Mfg. Co. Ltd., was engaged in the manufacture of cotton and manmade fabrics. It claimed that the fabric manufa...

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Supreme Court Adjudicates Batch of Appeals Involving Transit Fee Levied by Uttar Pradesh, Uttarakhand and Madhya Pradesh Under Indian Forest Act, 1927. Appeals Arise from Differing High Court Decisions on Validity of Transit Rules Framed Under Section 41.

The Supreme Court addressed a batch of cases concerning the levy of transit fee on forest produce. The matter involved three States: Uttar Pradesh, Ut...

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Bombay High Court Allows Writ Petition Challenging Tax Determination Under Kar Vivadh Samadhan Scheme, 1998. Certificate of tax payable set aside for non-compliance with statutory requirements under Section 90(2) of Finance (No.2) Act, 1998.

The petitioner, The Bombay Dyeing & Manufacturing Co. Ltd., filed a writ petition challenging the legality and validity of orders passed by Respondent...

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Bombay High Court Dismisses Petition Seeking Release of Sealed Factory Premises in Customs Duty Dispute — Petitioner Failed to Comply with Supreme Court's Conditional Order. Interest Demand Under Section 28AA of Customs Act, 1962 is Statutory and Automatic, No Separate Demand Required.

The petitioner, B.V. Jewels, a partnership firm engaged in manufacturing and exporting gold and jewellery, operates an export processing unit in SEEPZ...

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Supreme Court Upholds Tender Award in E-Auction Dispute Due to Technical Glitch and Lack of Arbitrariness. Connectivity failure at service provider's end justified resumption of auction; High Court's interference in commercial decision set aside.

The Supreme Court allowed the appeals filed by Bharat Coking Coal Ltd. (BCCL) against the judgment of the Jharkhand High Court, which had quashed the ...