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High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.

This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Failure to Disclose Material Facts. Retirement Receipt from Partnership Firm Held Not Taxable as Capital Receipt, Not Revenue Receipt.

The petitioner, Balkrishna Hiralal Wani, was a partner in a firm of solicitors. He retired on 20th October 2003 upon attaining the age of seventy year...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case — Assessing Officer's Order Not Erroneous Under Section 263. Commissioner Cannot Substitute View Where Assessing Officer Applied Mind and Took Plausible View on Depreciation of Current Investments by Bank.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 arose from an order of the Income Tax Appellate Tribunal dated 15 January 200...

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Bombay High Court Quashes ESIC Demand Notices for Non-Application of Mind and Violation of Natural Justice. Employer's Failure to Produce Records Does Not Justify Ex-Parte Assessment Without Proper Opportunity of Hearing.

The petitioners, a company and its director, filed a writ petition before the Bombay High Court challenging various demand notices, recovery notices, ...

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Bombay High Court Allows Writ Petition Quashing Service Tax Levy on Irrigation Restoration Charges Paid to State Government. State's Collection of Charges for Water Diversion is a Sovereign Function, Not a Taxable Service Under Finance Act, 1994.

The petitioner, Rattan India Power Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challeng...