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Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment — Prior Agreement Valuation Binding. Sale Deed Executed in Conformity with Assessed Agreement Cannot Be Reopened Under Section 31A of Indian Stamp Act, 1899 (Goa Amendment).

The petitioners, Mr. Sameer Vasudev Morajkar and Mrs. Prithvi B. Dessai, executed a sale deed dated 16.12.2020 in respect of property measuring 1900 s...

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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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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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Bombay High Court Adjudicates Challenge to Revocation of Electricity Duty Exemption for Educational Institutions by State Government. Petitioners Seek Quashing of Government Communication and Levy of Duty Under Maharashtra Electricity Duty Act, 1958; Court Issues Rule.

The petitioners, comprising 10 educational institutions managed by a charitable trust, filed a writ petition under Article 226 of the Constitution of ...

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Bombay High Court Considers Petition by Employee Against National Insurance Co. for Removal from Service Due to Unauthorized Absence. Medical Grounds and Alleged Procedural Lapses Raised Under National Insurance (CDA) Rules, 2014.

The petitioner, a senior assistant in the National Insurance Company, challenged her removal from service following a departmental inquiry for unautho...

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Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

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Bombay High Court Allows Writ Petitions Against Levy of Excise Duty on Fabrication and Construction of Structurals - Activities Do Not Amount to Manufacture Under Section 2(f) of Central Excise Act, 1944. Fabrication at site results in immovable property, not excisable goods.

The judgment concerns two writ petitions under Article 226 of the Constitution of India filed by M/s Shapoorji Pallonji & Co. and Ceat Tyres of India ...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal Correctly Held Commissioner Not Justified Under Section 263 for Alleged Double Deduction of Excise Duty. Assessing Officer Followed Permissible View and Assessee Did Not Claim Deduction Twice.

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (I...

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Bombay High Court Dismisses Petition Challenging Show Cause Notice and Retrospective Amendment to Section 28 of Customs Act, 1962 — Upholds Validity of Officers' Powers and Amendment.

The petitioner, Sunil Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a show caus...