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Bombay High Court Allows Developers' Challenge to PMC's Differential Development Charges Policy. Held that imposing higher development charges on properties within 100 meters of DP road while exempting others violates Article 14 of the Constitution.

The petitioners, a group of developers and a real estate association, challenged the policy of the Pune Municipal Corporation (PMC) that imposed highe...

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Bombay High Court Allows IGST Refund to Exporter Despite Initial Error in GST Return. Inadvertent Mistake in Invoice Number and Port Code in GSTR-1 Does Not Bar Refund of IGST on Zero-Rated Supply Under Section 16(3) of IGST Act, 2017.

The petitioner, Sunlight Cable Industries, exported insulated cables to M/s. Khin Maung Tum & Brothers Co. Ltd., Myanmar, and paid Integrated Goods an...

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Bombay High Court Allows Appeal Against Tribunal's Refusal to Stay Redemption Fine. Holds that Customs Tribunal Has Inherent Jurisdiction to Stay Redemption Fine Under Section 125 of Customs Act, 1962, as Section 129E Does Not Apply.

The appellant, Mydream Properties Private Limited, imported a yacht and VSAT equipment, against which the Commissioner of Customs passed an order-in-o...

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Bombay High Court Dismisses Petition Challenging Working Hours Provisions in Motor Transport Workers Act. Court upholds sections 13 and 16 of Motor Transport Workers Act, 1961 as constitutionally valid and not violative of Articles 14 and 21.

The petitioner, BEST Worker's Union, claiming to be an approved and representative union for employees in the transport section of Brihanmumbai Electr...

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Bombay High Court Dismisses Petition Challenging Working Hours Provisions of Motor Transport Workers Act. Provisions Permitting Extended Hours and Spread Over Upheld as Reasonable and Not Violative of Articles 14 and 21.

The petitioner, BEST Worker's Union, claiming to be an approved representative union for employees of Brihanmumbai Electric Supply and Undertaking (BE...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Tribunal's Order Restoring Assessment Set Aside. Reassessment Notice Under Section 148 Held Invalid as No Failure to Disclose Material Facts Was Established.

The revenue appealed against the order of the Income Tax Appellate Tribunal, Bangalore Bench, which had set aside the reassessment order passed under ...

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Bombay High Court Quashes Preventive Detention Order Under COFEPOSA for Non-Placement of Vital Documents. Failure to Place Retraction Statements and Bail Orders Before Detaining Authority Renders Detention Invalid Under Section 3(1) of COFEPOSA Act, 1974.

The petitioner, son of the detenu Ramesh B. Doshi, challenged an order of preventive detention passed under Section 3(1) of the Conservation of Foreig...

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Bombay High Court Allows Writ Petition Challenging Settlement Commission's Order on Maintainability of Settlement Application Under Section 32E of Central Excise Act, 1944 — Holds That Order of Adjudication Is Made on Date of Dispatch, Not Date of Signing

The petitioner, M/s. Vishnu Steels, a manufacturer of excisable goods, challenged an order of the Settlement Commission dismissing its application und...

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Bombay High Court Allows Customs Appeal in Rig Import Valuation Case — Upholds Reassessment Based on Higher Transaction Value. Customs Duty Demand on 'Pride Pennsylvania' Rig Upheld as Invoice Value Not Sole Determinant Under Customs Act, 1962.

The Commissioner of Customs (Imports), Mumbai, appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which h...