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Supreme Court Allows Appeals in Foreign Trade Act Case -- Interpretation of Date of Notification as Gazette Publication Date -- Transitional Protection Granted to Importers With Prior Letters of Credit

The Supreme Court allowed civil appeals filed by Appellants against the Union of India, challenging a Notification imposing Minimum Import Price on st...

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Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

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Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...

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Karnataka High Court Allows Revision of GST TRAN-1 to Claim Transitional Credit Due to Technical Glitch. Petitioner permitted to file revised FORM GST TRAN-1 under Section 140(8) of CGST Act, 2017 to correct inadvertent error in transferring credit to branch.

The petitioner, M/S Atria Convergence Technologies Ltd, a public limited company registered under the Companies Act, 1956 and the Central Goods and Se...

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Gujarat High Court Quashes Detention Orders in PASA Cases for Non-Application of Mind. Preventive detention under Gujarat Prevention of Anti-Social Activities Act, 1985 set aside as authorities failed to consider bail orders and conditions, rendering subjective satisfaction invalid.

The petitioner, Kashyapbhai Rameshbhai Kotecha, filed multiple Special Civil Applications under Article 226 of the Constitution of India challenging t...