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Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

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Bombay High Court Allows Petition Challenging Policy Circulars in SEIS Benefits Case — Circulars Imposing Additional Conditions for Service Providers Held Ultra Vires. Shipping Agent Entitled to SEIS Benefits as Service Provider Under Foreign Trade Policy.

The petitioner, Atlantic Shipping Private Limited, a shipping agent providing port services and logistical support to foreign clients, challenged the ...

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High Court of Bombay at Aurangabad Dismisses Revenue's Challenge to Tribunal Order Quashing Penalty on Directors in Central Excise Case — No Vicarious Liability Without Evidence of Personal Involvement Under Central Excise Act, 1944.

The Commissioner of Central Excise and Customs, Aurangabad, filed a Writ Petition challenging the order of the Customs, Excise and Gold (Control) Appe...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Supreme Court Examines High Court's Dismissal of Objections Under Section 47 CPC in Enforcement of Arbitral Award. Appeal Arises from Long-Term Coal Supply Agreement Dispute Involving Fraud Allegations and Scope of Section 47.

The dispute arose from a Long Term Agreement dated 07.03.2007 between MMTC Limited (appellant) and Anglo American Metallurgical Coal Pvt. Limited (res...

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Bombay High Court Hears Challenge to Drug Price Control Demand Against Pharmaceutical Company. Cream Vs. Ointment Distinction and Small Scale Industry Exemption Under DPCO 1995 Considered.

The writ petition arose from a dispute concerning the drug price control regime under the Drugs (Price Control) Order, 1995 (DPCO 1995). The first pet...