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Bombay High Court Allows Writ Petition Challenging Service Tax Demand on Road Construction Contracts for Government Departments. Notification No. 25/2012-ST Exempts Construction of Roads for Government from Service Tax Under Section 93 of Finance Act, 1994.

The petitioner, M/s. Suman Construction, a government-registered civil contractor, filed a writ petition under Articles 226 and 227 of the Constitutio...

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Bombay High Court Allows Appeal Against CESTAT Order Dismissing ROM Application as Time-Barred. Time Limit Under Section 129B(2) of Customs Act, 1962 Applies Only to Suo Moto Rectification, Not to Applications Filed by Parties.

The appellant, M/s. Allied Fibers Ltd., imported capital goods between October 1994 and September 1995. A show cause notice was issued on 24.03.1998 d...

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Bombay High Court Quashes GST Demand Against University for Violation of Natural Justice — Failure to Grant Personal Hearing Renders Order Illegal Under Section 74(1) of CGST Act, 2017. Circulars Mandating Personal Hearing Before Adverse Order Are Binding on Adjudicating Authority.

The University of Mumbai, established under the Bombay University Act, 1953 and later governed by the Maharashtra Public Universities Act, 2016, filed...

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High Court of Karnataka Quashes ITAT's Rectification Order in Income Tax Case — Tribunal Exceeded Jurisdiction Under Section 254(2) by Reviewing Its Own Decision. Mistake Apparent from Record Must Be Obvious and Not Require Re-appreciation of Evidence.

The petitioner, M/s. I.G. Petrochemicals Ltd., an assessee under the Income Tax Act, 1961, filed a writ petition challenging the order dated 05.09.202...