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Bombay High Court Dismisses Revenue's Appeal in Customs Case — Confiscation of Indian Currency Not Sustainably Linked to Smuggling. CESTAT's finding that Revenue failed to establish necessary ingredients for invoking Section 121 of Customs Act, 1962 upheld.

The Commissioner of Customs (Preventive), Mumbai filed an appeal against the order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) d...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...

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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 Allows Revision in Trust Property Dispute — Civil Court Jurisdiction Not Ousted by Bombay Public Trusts Act. Suit for Declaration of Ownership and Injunction Maintainable as Dispute Involves Title, Not Just Trust Administration.

The petitioners (original defendants) filed a civil revision application challenging the order of the District Court which set aside the trial court's...

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Bombay High Court Allows Cross Objection Despite Dismissal of Main Appeal for Non-Removal of Office Objections. Cross Objection under Section 253(4) of Income Tax Act, 1961 is an independent proceeding and does not abate with dismissal of appeal.

The case involves a Cross Objection filed by Cipla Limited (the assessee) under Section 253(4) of the Income Tax Act, 1961, in response to an Income T...

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Bombay High Court Dismisses Petition Challenging Rejection of Condonation of Delay in Substitution Application in Revenue Revision. Delay of 2 years and 8 months not sufficiently explained; Tribunal's order upheld as just and proper.

The petitioners filed a writ petition challenging an order dated 25-2-2014 passed by the Maharashtra Revenue Tribunal in Revision No.175/TENB/2000. Th...

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Bombay High Court Dismisses Writ Petition Challenging Mutation Entry in Land Revenue Records — Civil Suit Pending Before Civil Court Must Be Decided First. Mutation Entry Does Not Confer Title; Revenue Authorities Directed to Await Civil Court Decision.

The petitioners filed a writ petition challenging a mutation entry made in the revenue records in favor of the respondents. The dispute pertained to a...