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High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.

The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...

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Bombay High Court Dismisses Appeal Against Arbitral Tribunal's Jurisdictional Ruling in Distributor Agreement Dispute. Arbitration Clause Not Extended by Conduct Despite Continued Commercial Dealings Post-Expiry of Two-Year Term.

The case involves an appeal under Section 37(2)(a) of the Arbitration and Conciliation Act, 1996, filed by Raymond Limited against an order of the lea...

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Madras High Court Allows Revenue's Appeals in Income Tax Block Assessment Case - Upholds Addition of Unexplained Cash Credits Under Section 68 of Income Tax Act, 1961. The court held that the assessee failed to prove the genuineness of cash credits, reversing the Tribunal's order.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'B' Bench, Chennai, w...

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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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Bombay High Court Allows Writ Petition Challenging MRT Order in Tenancy Dispute — Petitioner's Father Held Deemed Purchaser Under Section 32G of Maharashtra Tenancy and Agricultural Lands Act, 1948. Sale Deed Executed After Tillers Day Declared Void as Tenant Continued in Possession.

The dispute pertains to an agricultural land Survey No. 70/1 (New Gat No.199) in Village Sudawadi, Maval, Pune. The land was originally owned by Vitth...

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Bombay High Court Allows Import of Peas Under Restricted Category Based on Pre-Notification Contracts. Petitioners' goods cleared as contracts entered prior to amendment notification dated 29.03.2019 under Section 3 of Foreign Trade (Development and Regulation) Act, 1992.

The petitioners, M/s. Harihar Collections and M/s. Raj Grow Impex LLP, are engaged in the import and export of agricultural commodities. They imported...

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High Court of Karnataka Dismisses Revision Petitions in KVAT Act Case — Joint Commissioner Had Jurisdiction to Invoke Suo Moto Revision Under Section 63-A. Purchases from Composition Dealers Not Deductible from Contract Receipts for Taxable Turnover.

The case involves revision petitions filed by M/S JMC Projects (India) Ltd. against the State of Karnataka under Section 65(1) of the Karnataka Value ...

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Bombay High Court Allows State's Writ Petition in Sales Tax Appeal Maintainability Case — Right of Appeal Under Section 55(1)(c) of Bombay Sales Tax Act, 1959 Includes State Government. The State is a 'person aggrieved' by a Commissioner's determination under Section 52 and can appeal to the Tribunal.

The State of Maharashtra filed a writ petition under Article 226 of the Constitution challenging the decision of the Sales Tax Tribunal dated 30 June ...