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Bombay High Court Considers Sales Tax References on Set-Off under Rule 41D. Court Interprets Whether Full Set-Off Applies to Furnace Oil Used in Manufacture of Goods Sold Locally and Transferred to Branches Outside State Under Bombay Sales Tax Rules, 1959.

The High Court of Judicature at Bombay was seized of two Sales Tax References arising from a common order of the Maharashtra Sales Tax Tribunal. Both ...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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High Court of Bombay Determines Territorial Jurisdiction of Labour Courts Under MRTU Act for Employees Outside Maharashtra. The Court considers whether the principle that situs of employee determines jurisdiction (GlaxoSmithKline) is overruled by subsequent Supreme Court rulings.

The High Court of Bombay heard a batch of matters, including Appeal No.585 of 2009 and several writ petitions, involving employees and trade unions fr...

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Supreme Court Allows State Appeal in Forest Constable Recruitment Case — Cancellation of Select List Upheld Due to Serious Irregularities. Selection Process Conducted Without Written Examination and Violated Reservation Policy, Justifying Fresh Recruitment.

The Supreme Court allowed the appeal filed by the State of Assam and its officers against the judgment of the Gauhati High Court, which had quashed th...

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Bombay High Court Dismisses Interim Application Seeking Section 340 CrPC Proceedings in Slum Rehabilitation Dispute for Alleged Fabrication of MHADA Affidavit. Court Finds Affidavit Was Authentic, E-filed Under Administrative Directions, and Served on All Parties, Negating Claim of Fraud on Court.

The case involved two writ petitions challenging a slum rehabilitation scheme on MHADA land in Bandra East, Mumbai. The petitioners claimed to be MHAD...

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Bombay High Court Considers Challenge to Sanction Order Under Section 197 CrPC – Petitioner Alleges Improper Review of Earlier Refusal. Alleged Lack of Fresh Material and Improper Reconsideration of Evidence Previously Rejected.

The petitioner, a public servant, filed a writ petition under Article 226 of the Constitution of India challenging the order dated 4th February 2016 p...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Search Action Under Section 132 Cannot Be Basis for Reopening Beyond Four Years Without New Tangible Evidence.

The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income f...