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Bombay High Court Quashes Show Cause Notice in Service Tax Case Due to Inordinate Delay and Lack of Jurisdiction. Refundable deposit received from SEZ developer not taxable as service, and 10-year delay in issuing SCN violates principles of natural justice.

The petitioner, Coventry Estates Pvt. Ltd. (formerly S and H Services Pvt. Ltd.), was engaged in construction of a residential complex in a Special Ec...

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Bombay High Court Dismisses Revision Applications Against Rejection of Order 7 Rule 11 CPC Plea in Suit for Recovery and Declaration. Plaint Discloses Cause of Action and is Not Barred by Limitation or Res Judicata Under Order 7 Rule 11 of Code of Civil Procedure, 1908.

The judgment arises from two Civil Revision Applications filed against orders passed by the trial court rejecting applications under Order 7 Rule 11 o...

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Bombay High Court Allows Appeal of Parents of Deceased MBA Student, Enhances Compensation from Rs. 2 Lakh to Rs. 23.38 Lakh in Motor Accident Claim. Notional Income of Rs. 15,000 Per Month Adopted with 40% Future Prospects and Multiplier of 18.

The appellants, parents of the deceased Sujeet Singh, filed a claim petition under Section 166 of the Motor Vehicles Act, 1988 seeking compensation of...

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High Court of Bombay at Aurangabad Allows Appeal in Motor Accident Claim — Territorial Jurisdiction Determined by Claimant's Residence Under Section 166 of Motor Vehicles Act, 1988. MACT Aurangabad had jurisdiction as claimant resided within its territorial limits, despite accident occurring elsewhere.

The appellant, Navnath s/o Shripati Bhawar, filed a claim petition under Section 166 of the Motor Vehicles Act, 1988, before the Motor Accident Claims...

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Bombay High Court Dismisses Writ Petition Challenging Grampanchayat Election Nomination Rejection Due to Bar Under Article 243-O(b) of Constitution. Writ Petition Held Not Maintainable as Remedy Lies Only Through Election Petition Under Section 15 of Maharashtra Village Panchayats Act, 1959.

The petitioner, Gazala Bi Saddam Shah, filed a writ petition under Article 226 of the Constitution of India challenging the rejection of her nominatio...

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Bombay High Court Dismisses Writ Petition Challenging Clubbing of Establishments Under EPF Act. Common Ownership and Same Telephone Number Justify Clubbing for Coverage Under Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The petitioner, M/s. Kiran Agencies, a proprietary firm engaged in pharmaceutical distribution, challenged the order dated 30.03.2005 passed by the Em...

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Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Held Invalid as Original Assessment Was Based on Full Disclosure and Scrutiny.

The petitioner, Multiscreen Media Private Limited, is engaged in the business of providing audiovisual television content, films, events, and related ...