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Bombay High Court Allows Mutation of Co-operative Society's Name in Revenue Records Without Collector's NOC. The court held that insistence on NOC for mutation of a society's name in revenue records for land granted under Rule 43 of Bombay Land Revenue Rules, 1921 is without authority of law.

The petitioner, Basant Vihar Co-operative Housing Society Limited, challenged a letter dated 16 February 2021 from the City Survey Officer (CSO), Chem...

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Bombay High Court Quashes GST Provisional Attachment Order for Violation of Natural Justice. Attachment of Bank Accounts and Property Without Prior Hearing Held Invalid Under Section 79(1)(c) of CGST Act, 2017.

The petitioner, Navin Vishwanathan, proprietor of M/s. Oriental Facility, filed a writ petition under Articles 226 and 300A of the Constitution of Ind...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Container Detention Charges Collected as Agent Held Not Income of Assessee Due to Agency Relationship and RBI Circular.

The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, acted as its agent under an agency agreement dated 1...

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Bombay High Court Allows Petition in Income Tax Assessment Dispute — Intimation Under Section 143(1)(a) Quashed After Section 143(2) Notice. Assessing Officer Cannot Issue Intimation Under Section 143(1)(a) After Issuing Notice for Regular Assessment Under Section 143(2) of the Income Tax Act, 1961.

The petitioners, Spaco Carburettors India Ltd. and Mrs. Meena Jaytinbhai Bhatt, filed a writ petition challenging an intimation issued under Section 1...

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High Court Quashes GST Seizure Orders and Directs Release of Cash with Interest in Writ Petition. Seizure of INR 1 Crore Held Illegal as Cash Not Covered Under Section 67(2) of Central Goods and Services Tax Act, 2017 Due to Lack of 'Reasons to Believe' and Procedural Non-Compliance.

The dispute arose from a writ petition filed by Petitioner, a proprietor registered under the GST Act, challenging two seizure orders dated 27th and 2...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment of Facts Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts regarding property sale and reinvestment.

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had cancelled the penalty imposed on the assessee under Secti...

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Supreme Court Upholds Union’s Excise Duty Demand on Steel Wires; Manufacturer’s Challenge Dismissed. Interpretation of Item 26AA of Central Excise Act as a Rate of Duty, Not Dependent on Origin of Raw Material, Confirmed.

The case arose from the imposition of excise duty under the Central Excises and Salt Act, 1944, on steel wires manufactured by the appellant, J.K. Ste...

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WRIT PETITION NO.2031 OF 2018

This writ petition under Article 226 of the Constitution of India was filed before the High Court of Judicature at Bombay challenging the constitution...

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Bombay High Court Reviews Revenue Entries on Liquidation Auction Property. Challenge to Mutation Entries Without Notice Under Maharashtra Land Revenue Code Section 150 and IBC Sale Free from Encumbrances.

The writ petition arose from a dispute over revenue entries recorded by the Tahsildar against immovable properties purchased by the petitioner in a li...

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Bombay High Court Allows Conversion of Occupancy Class-II to Class-I Under Maharashtra Land Revenue Code, 1966 — Holds That Section 44 of the Code Does Not Bar Such Conversion for Lands Acquired Under Part VII of the Land Acquisition Act, 1894.

The petitioner, Ananta Landmarks Private Limited, filed a writ petition under Article 226 of the Constitution of India challenging an order/communicat...