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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

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High Court of Karnataka Dismisses Petitions Challenging Validity of Proviso to Section 115JB(6) of Income Tax Act in SEZ Cases. The court held that the proviso inserted by Finance Act, 2011 is not ultra vires the SEZ Act and is valid and enforceable.

The case involves a batch of writ petitions filed by companies operating in Special Economic Zones (SEZs) challenging the constitutional validity of t...

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Bombay High Court Dismisses Market Committee's Petition Challenging Quashing of Market Fee Demand on Processed Chicken. Processing of Chicken Does Not Constitute 'Sale' of Agricultural Produce Under the Maharashtra Agricultural Produce Marketing (Development and Regulation) Act, 1963.

The petitioners, Agricultural Produce Market Committee, Panvel, and its Chairman, filed a writ petition under Article 226 of the Constitution of India...

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Bombay High Court Quashes Termination of Anti-Dumping Investigation in Seamless Tubes Case — Designated Authority Failed to Provide Opportunity of Hearing Before Terminating Investigation Under Customs Tariff Rules, 1995.

The petitioner, M/s. ISMT Limited, a manufacturer of seamless tubes and pipes, filed an anti-dumping application before the Designated Authority alleg...

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Bombay High Court Dismisses Revenue's Reference Application in Customs Duty Evasion Case Due to Inordinate Delay. Application filed under Section 130 of Customs Act, 1962 for reference of questions of law from CEGAT order held time-barred as delay of 240 days not explained.

The Commissioner of Customs (Import) filed an application under Section 130 of the Customs Act, 1962 seeking a reference to the High Court of certain ...

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Bombay High Court Dismisses Writ Petitions Challenging Rejection of Bids in Tender Process for Supply of Medical Equipment. Court upholds rejection of bids as non-responsive for not meeting essential condition of being Original Equipment Manufacturer or authorized representative.

The petitioner, Larsen & Toubro Limited, filed two writ petitions challenging the rejection of their bids by the State of Maharashtra and the Project ...