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Bombay High Court Allows Rebate of Education Cess on Exported Goods in Central Excise Matter — Education Cess Held to Be Part of Excise Duty for Rebate Purposes Under Rule 18 of Central Excise Rules, 2002 and Section 37B of Central Excise Act, 1944.

The judgment concerns two writ petitions: one by M/s Ispat Industries Limited challenging an order dated 30 November 2004 passed by the Deputy Commiss...

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Bombay High Court Quashes SVLDRS-3 Statement for Non-Adjustment of Pre-deposits in Service Tax Dispute. Petitioner's pre-deposits and recovered amounts must be adjusted before demanding payment under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

The petitioner, Evershine Enterprises, filed a writ petition before the Bombay High Court seeking to quash the SVLDRS-3 statement issued by the respon...

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Bombay High Court Dismisses SEZ Developer's Petition for Octroi Exemption and Refund. State SEZ Policy Exemption Not Enforceable Against Municipal Corporation Without Statutory Amendment.

The petitioner, EON Kharadi Infrastructure Pvt. Ltd., a Special Economic Zone (SEZ) developer, sought exemption from octroi and refund of octroi paid ...

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High Court of Karnataka Allows Contractor's Petition Against Deduction of Labour Welfare Cess. Cess Cannot Be Deducted Unless Included in Estimate or Tender Notification Under Building and Other Construction Workers' Welfare Cess Act, 1996.

The petitioner, R.N. Parameshwarappa, a Class-I Civil Contractor, filed a writ petition under Articles 226 and 227 of the Constitution of India seekin...

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Bombay High Court Allows Refund of Octroi Duty on Goods Not Consumed Within Municipal Limits — Goods Imported into City but Immediately Taken to Factory Outside Octroi Limits Not Liable to Octroi Under Section 114(3) of City of Nagpur Corporation Act, 1948.

The petitioner, Yawalkar Pesticides Pvt. Ltd., a company incorporated under the Companies Act, 1956, had its registered office at Nagpur and a factory...

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High Court of Karnataka Allows Contractor's Petition Against Deduction of Labour Welfare Cess. Cess Cannot Be Deducted Unless Included in Estimate or Tender Notification Under Building and Other Construction Workers' Welfare Cess Act, 1996.

The petitioner, R.N. Parameshwarappa, a Class-I Civil Contractor, filed a writ petition under Articles 226 and 227 of the Constitution of India seekin...