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Bombay High Court Allows Hindustan Petroleum Corporation Ltd.'s Writ Petitions Against Property Tax Demands by NMMC. Court holds that property tax demands for petroleum storage tanks and pipelines are illegal and without authority of law under the Maharashtra Municipal Corporation Act, 1949.

The petitioner, Hindustan Petroleum Corporation Ltd., filed three writ petitions challenging property tax demands raised by the Navi Mumbai Municipal ...

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High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

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Supreme Court Upholds Consumer Forum's Order in Favor of Construction Worker in Welfare Scheme Dispute. Token Contribution Under BOCW Act Constitutes Consideration, Making Worker a 'Consumer' Under Consumer Protection Act, 1986.

The Supreme Court of India adjudicated an appeal concerning whether a construction worker registered under the Building and Other Construction Workers...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case for Lack of Proper Inquiry. Commissioner's order under Section 263 set aside as no inquiry was conducted before passing the revision order.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal which had set asid...

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Bombay High Court Dismisses Tenant's Petition, Upholds Eviction for Arrears of Rent Under Section 12(3)(a) of Bombay Rent Act. Tenant's failure to pay arrears within one month of demand notice forfeits protection against eviction.

The petitioner, Dattu Mahadu Labade, was a tenant in premises owned by the respondent, Rangnath Baburao Bodake (since deceased, represented by legal r...

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Bombay High Court Allows Writ Petition Challenging Property Tax Reassessment by Municipal Corporation. Reassessment After 30 Years Without Notice and Hearing Violates Section 154 of the Mumbai Municipal Corporation Act, 1888 and Principles of Natural Justice.

The petitioners, including a co-operative housing society and its members, challenged the reassessment of property tax by the Municipal Corporation of...