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Bombay High Court Allows Writ Petition Challenging Rejection of Exemption for Warehousing of Tea as Agricultural Produce under GST. Tea stored in 50 kg bags after standard processing is 'agricultural produce' eligible for exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

The petitioner, Nutan Warehousing Company Pvt. Ltd., is a company incorporated under the Companies Act, 1956, engaged in the business of warehousing, ...

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Bombay High Court Allows Appeal Against Refusal of Interim Relief in Arbitration Dispute Over Share Pledge and Corporate Guarantee — Holds That Prima Facie Case and Balance of Convenience Favored Appellant for Injunction Against Enforcement of Personal Guarantees and Share Pledge Pending Arbitration.

The appellant, Palmview Investments Overseas Limited, a company incorporated in the British Virgin Islands, filed an appeal against an order of the Co...

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Bombay High Court Acquits Accused in Murder Case Due to Unreliable Testimony of Interested Witnesses and Lack of Corroboration. Conviction under Sections 302, 307, 120-B IPC set aside as sole eyewitness was a close relative with material contradictions and no independent corroboration.

The case involves three criminal appeals filed by four accused persons against their conviction and sentence by the Additional Sessions Judge, Chandra...

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Bombay High Court Acquits Accused in Murder Case Due to Unreliable Testimony of Interested Witnesses and Lack of Corroboration. Conviction under Sections 302, 307, 120-B IPC set aside as sole eyewitness was a close relative with material contradictions and no independent corroboration.

The case involves three criminal appeals against a judgment of the Additional Sessions Judge, Chandrapur, convicting the appellants for offences under...

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Bombay High Court Dismisses Arbitration Petition Challenging Award on Share Sale Proceeds. Court upholds arbitrator's finding that petitioner signed mandate letter for sale of shares and loan repayment, rejecting allegations of fraud and forgery.

The petitioner, Jackie Kukubhai Shroff, and the respondent, Ratnam Sudesh Iyer, were shareholders in Atlas Equipfin Pvt. Ltd. (Atlas), which held shar...

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Bombay High Court at Goa Dismisses Appeal in Land Acquisition Case — Compensation Rate of Rs.7 per sq m Upheld. Reference Court's rejection of enhancement claim affirmed as appellants failed to prove market value higher than awarded.

The case pertains to an appeal filed by the legal representatives of Vaikunth Gopinath Poi Panandikar (since deceased) against the judgment and award ...

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Bombay High Court Allows Appeals for Enhanced Compensation in Land Acquisition for Playground. Market Value Fixed at Rs. 100 per sq.mtr. Based on Comparable Sale Deed, with Solatium and Interest Under Land Acquisition Act, 1894.

The case involves two appeals arising from a common land acquisition notification for a children's playground in Pimpri-Chinchwad. The land, admeasuri...

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Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

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Bombay High Court Dismisses Petition Challenging Cooperative Court Orders in Property Dispute Between Member and Housing Society. Member's claim for plot allotment fails as cancellation by NIT and subsequent sale to third party upheld due to member's failure to construct within stipulated time.

The petitioner, a member of the respondent Nagpur Cooperative Housing Society Ltd., was allotted plot No.122 by the Society, which had obtained 13 plo...