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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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Bombay High Court Dismisses BPCL's Challenge to Service Tax on Port Storage Charges. Storage charges collected by Mumbai Port Trust from BPCL for storing petroleum products are taxable as 'port services' under Section 65(105)(zzl) of the Finance Act, 1994.

The petitioners, Bharat Petroleum Corporation Limited (BPCL) and its Territory Manager, filed a writ petition challenging the demand of Service Tax by...

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Bombay High Court Acquits Appellant in Abetment of Suicide Case Due to Lack of Proximate Link Between Cruelty and Suicide. Conviction under Sections 306 and 498-A IPC Set Aside as Evidence of Harassment Did Not Establish Mens Rea for Abetment.

The appellant, Rajendra Virappa Telia @ Mangnure, was convicted by the Additional Sessions Judge, Gandhinglaj, for offences under Sections 306 and 498...

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High Court of Karnataka Quashes Criminal Proceedings Against Government Officer Due to Bar Under Civil Services Rules — Prosecution for Misappropriation of Funds Held Barred by Rule 214(3) and (6) of Karnataka Civil Services Rules, 1958 as Sanction Was Not Obtained.

The petitioner, a former Block Development Officer, was accused of misappropriating Rs.11,47,360/- during 2004-2005. An FIR was registered under Secti...

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Bombay High Court Allows Writ Petition for Overtime Allowance on Revised Pay Scales - Computation Must Be Based on Revised Pay Scales Under Section 59 of Factories Act, 1948

The petitioners, initially appointed as Lower Division Clerks and later promoted as Upper Division Clerks at the Naval Armament Depot, were posted to ...

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Bombay High Court Upholds Conviction of Husband and Mother-in-law for Dowry Death and Cruelty. Section 304-B IPC conviction sustained as death occurred within seven years of marriage and cruelty for dowry was proved.

The appellants, Dhanraj (husband) and Kushavati (mother-in-law), were convicted by the Sessions Court for offences under Sections 304-B and 498-A of t...

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Bombay High Court Allows Writ Petition Challenging Denial of Interest on Refund Under Section 214 of Income Tax Act, 1961 — Held That Interest Is Mandatory and Must Be Paid on Entire Refund Amount from Date of Payment of Advance Tax.

The petitioner, M/s. Godrej & Boyce Mfg. Co. Ltd., filed a writ petition challenging the order dated 14.6.1988 passed by the Commissioner of Income Ta...