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Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...

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Supreme Court Allows Appeals by DISCOMs and Generating Companies in Electricity Tariff Dispute — Change in Law Compensation for Coal Shortfall Must Be Computed Based on Actual GCV and SHR as per PPAs.

The judgment involves two civil appeals concerning the determination of compensatory tariff for Change in Law events under long-term Power Purchase Ag...

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Bombay High Court Dismisses Petition Challenging Enquiry Order Under Section 83 of MCS Act — No Pre-Decided Views Found in Registrar's Order. Appointment of Authorised Officer for Enquiry into Society's Affairs Upheld as Registrar Acted on Prima Facie Material Without Prejudging Issues.

The Petitioner, Raghuleela Megamall Kandivali (West), a cooperative society formed by occupiers of units in a mall, challenged an order dated 9 March ...

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Bombay High Court Allows Writ Petition Challenging CBDT's Rejection of Delay Condonation for Filing Revised Income Tax Returns. Non-Speaking Order and Violation of Natural Justice Led to Remand for Fresh Consideration Under Section 119 of Income Tax Act, 1961.

The petitioner, CG Power and Industrial Solutions Ltd., a company, filed a writ petition under Article 226 of the Constitution of India before the Bom...

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High Court of Judicature at Bombay Nagpur Bench Hears Letters Patent Appeals Against Writ Petition Order in Co-operative Sugar Factory Dispute — Appeals involve allegations of mismanagement, enquiry under Section 83 of Maharashtra Co-operative Societies Act, 1960, and liquidation proceedings.

The High Court of Judicature at Bombay, Nagpur Bench, heard two Letters Patent Appeals (No. 197 of 2009 and No. 239 of 2009) arising from Writ Petitio...

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Supreme Court Upholds Rights of Trafficking Victims, Issues Guidelines for Rescue and Rehabilitation. Court Holds That State Must Take Reasonable Measures to Safeguard Right to Rehabilitation Under Article 21.

This Miscellaneous Application arose from a prior disposed Public Interest Litigation regarding human trafficking. The petitioner sought enforcement o...

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Bombay High Court Quashes Deficit Stamp Duty Demand on Development Agreement — Agreement Not a Conveyance Under Bombay Stamp Act, 1958. Development Agreement Held Chargeable Under Article 5(ga) at 1% of Consideration, Not Market Value.

The petitioner, M/s. Prasun Developers, challenged orders of the Joint District Registrar and Collector of Stamps, Pune, and the Deputy Inspector Gene...

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High Court of Karnataka Adjudicates Intra-Court Appeals Against Order Upholding Blocking of Electronic Credit Ledgers Under Rule 86A of CGST Rules; Considers Requirement of Pre-Decisional Hearing and Bonafide Purchaser Protection.

The appeals arose from a common order dated 27.07.2023 passed by a Single Judge in a batch of writ petitions, rejecting the contentions of the appella...