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Bombay High Court Dismisses Petitions Challenging Sales Tax on Furnace Oil Used as Fuel in Manufacturing. Furnace Oil Used as Fuel is Not 'Raw Material' or 'Input' for Production, Hence Not Exempt from Sales Tax Under Bombay Sales Tax Act, 1959.

The judgment pertains to a batch of writ petitions filed before the Bombay High Court challenging the levy of sales tax on furnace oil used by the pet...

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Bombay High Court Dismisses Writ Petition Challenging MODVAT Credit Denial Under Rule 57C of Central Excise Rules, 1944. Inputs Used in Manufacture of Exempted Final Products Not Eligible for Credit.

The petitioners, Atlas Automotive Components Private Limited and another, filed a writ petition under Article 226 of the Constitution of India before ...

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Karnataka High Court Upholds Cancellation of CL-2 Liquor License for Violation of Distance Norms Under Karnataka Excise Act, 1965. License Granted in Contravention of Rule 8(2) of Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968 Set Aside.

The case involves two writ appeals arising from a common order dated 07.09.2022 passed by a learned Single Judge in Writ Petition No.50353/2019. The a...

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Bombay High Court Allows Interest on Delayed Refund of CENVAT Credit Under Section 11BB of Central Excise Act, 1944. Petitioner entitled to interest at 6% per annum from the date immediately after expiry of three months from receipt of refund application till date of refund.

The petitioner, M & G Global Services Pvt. Ltd., is engaged in providing Information Technology enabled services to its group entities located outside...

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High Court of Bombay, Nagpur Bench, Delivers Judgment on Appeals Concerning Locus Standi of Third-Party Residents in Excise Licence Cases. Court Examines Maintainability of Writ Petition When Alternate Remedy Exists Under Bombay Prohibition (Closure of Licence) Order, 2003.

The appeals arose from a common judgment of a Single Judge of the High Court in a writ petition filed by three local residents challenging the State G...

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Karnataka High Court Dismisses Writ Petition Challenging Order to Shift Liquor Shop Due to Proximity to Religious Institution. Rule 5(1) of Karnataka Excise Licences (General Conditions) Rules, 1967 prohibits liquor vending within 100 meters of religious or educational institutions.

The petitioner, S. Gopal, a CL-9 licensee for vending liquor, filed a writ petition under Articles 226 and 227 of the Constitution of India before the...

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Bombay High Court Dismisses Petition Challenging Modvat Credit Lapse Provisions in Finance Act, 1999. Retrospective Validation of Rules Causing Lapse of Accumulated Credit Upheld as Within Legislative Competence and Not Violative of Fundamental Rights.

The petitioner, Coral Cosmetics Limited, a company incorporated under the Companies Act, 1956 and registered as a Small Scale Industry, was engaged in...

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Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...