Search Results for "Intra Vires"

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Bombay High Court Upholds Validity of Rule 17(2) of the PAN Rules, 2019 in GST Registration Cancellation Case. Rule requiring PAN Aadhaar linking for GST registration revival is intra vires the Finance Act, 2017 and not violative of Article 14 or Article 19(1)(g) of the Constitution.

The petitioners, Raju Laxman Pachhapure and Amit Pramod Minache, filed two writ petitions under Article 226 of the Constitution of India challenging t...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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Bombay High Court Dismisses Petitions Challenging Transfer of Assistant Professors from Autonomous College. Government retains administrative control over employees recruited before grant of autonomy, and transfer order is not ultra vires.

The petitioners, Assistant Professors, were recruited by the State Government before their college became autonomous. Subsequently, the government tra...

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Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.

The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...

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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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Bombay High Court Allows Indian Airlines' Petition, Upholds Termination of Employee for Loss of Confidence Due to Gold Smuggling. Termination Without Enquiry Valid Under Standing Orders as Employee's Acts Posed Security Threat to Aircraft and Passengers.

The petitioner, Indian Airlines Limited, challenged an order of the Industrial Court which declared the termination of the first respondent's services...

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Bombay High Court Upholds Validity of Rule 106-B of Drugs and Cosmetics Rules, 1945 Restricting Alcohol Content in Homoeopathic Medicines. The Court held that the rule is intra vires the Drugs and Cosmetics Act, 1940 and not violative of Article 14 or Article 19(1)(g) of the Constitution.

The Petitioner, Shrikrishna Homeo Pharmacy, a partnership firm registered under the Indian Partnership Act, 1932, carries on the business of manufactu...

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Bombay High Court Allows Petition Challenging Inclusion of Dry Fruits Under APMC Act — Notifications Ultra Vires. Definition of Agricultural Produce Under Section 2(a) of Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 is Exhaustive and Does Not Include Dry Fruits/Dry Dates.

The petitioner, a partnership firm dealing in dry fruits and dry dates, challenged the validity of notifications dated 20.6.1988 and 18.10.1988 issued...