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Supreme Court Allows Appeals in Central Excise Case Due to Non-Compliance with Tribunal's Direction to Furnish Document — Violation of Natural Justice. CESTAT's Order Directing Supply of Letter Dated 20.01.2001 Was Final and Could Not Be Modified Without Proper Justification.

The appellant, a manufacturer of cotton yarn and polyester yarn, was issued two show cause notices dated 11.05.2001 and 02.11.2001 alleging excess sto...

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Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...

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Bombay High Court Allows Tax Appeal in Family Settlement Capital Gains Case — Reopening Under Section 147/148 Invalid Due to Change of Opinion and Limitation. Consent Decree Approved by Civil Court Held to Be a Bona Fide Family Arrangement Not Attracting Capital Gains Tax.

The case involves a tax appeal by the Power of Attorney holder of Lorna Margaret Pinto, a Non-Resident Indian, against the Assistant Commissioner of I...

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High Court of Karnataka Examines Validity of Notification Imposing Forest Development Tax under Karnataka Forest Act, 1963 — Multiple Mining Companies Challenge the Levy as Ultra Vires the Constitution and Forest Laws.

The matter involved a batch of writ petitions filed before the High Court of Karnataka by various mining companies, individuals, and an industry assoc...

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Bombay High Court Allows Appeals by Complainant in Cheque Dishonour Cases, Convicts Accused. Presumption under Section 139 of Negotiable Instruments Act, 1881 not rebutted by accused who stopped payment without valid cause, and dispute with third party not a defence.

The case involves three parties: Hewlett Packard (HP), Kores (India) Ltd. (complainant/appellant), and M/s Ambitious Marketing (accused/respondent). K...

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Karnataka High Court Disposes of Writ Appeal in Voter List Deletion Matter — Appeal Filed by Appellants Against Publication Alleged to be in Contravention of Representation of People Act, 1950 and Court Order; Court's Final Ruling Not Mentioned.

Background: The writ appeal arose out of the rejection of a writ petition filed by 21 appellants who were electors of the Shivajinagar Assembly Consti...

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Supreme Court Dismisses Appeal of Manufacturer in Central Excise Duty Dispute on Captive Consumption of Yarn. Court Holds That Bank Guarantees Furnished Under Interim Order Can Be Enforced Without Section 11A Notice.

The appellant, M/s. The Bombay Dyeing & Mfg. Co. Ltd., was engaged in the manufacture of cotton and manmade fabrics. It claimed that the fabric manufa...

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High Court Quashes Human Rights Commission Proceedings in Property Dispute Due to Lack of Jurisdiction. The Commission Exceeded Its Powers Under the Protection of Human Rights Act, 1993 by Intervening in a Private Property Matter with a Pending Civil Suit.

The dispute originated from lands in village Zundal, District Gandhinagar, originally owned by Jethabhai Lallubhai Patel and devolved through inherita...

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High Court of Judicature at Bombay Allows Landowners’ Challenge to Land Acquisition Award and Corrigendum After 31 Years Due to Invalid Inclusion. Corrigendum Issued Without Statutory Power to Modify Final Award Beyond Reasonable Time Declared Void, and Award Excluding Landowners’ Land Not Binding.

The petitioners, legal heirs of the original landowner Late Ahamad Izzat Mohammed Hasham Dada, filed a writ petition under Article 226 of the Constitu...