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High Court Considers Maintainability and Exemption Issue in Writ Petition Against Tax Demand on Alleged Non-Export Sale. Interprets Section 5(3) of CST Act Regarding Penultimate Sale Deemed Export.

The petitioner, a manufacturer of submarine navy batteries, challenged orders demanding sales tax under the Bombay Sales Tax Act, 1959 on the ground t...

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Supreme Court Dismisses Appeal Against Grant of Transmission Licence Without TBCB in HVDC Project. Section 63 of Electricity Act, 2003 is an alternative route; regulatory commission has discretion to adopt regulated tariff mechanism for transmission projects.

The case involves a challenge by Tata Power Company Limited Transmission (TPC-T) against the grant of a transmission licence by the Maharashtra Electr...

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Supreme Court Partially Strikes Down FCRA Amendment Act 2020 — Ban on Transfer of Foreign Funds and Mandatory Aadhaar Held Unconstitutional. The court upheld the requirement of a single FCRA account at SBI New Delhi as a reasonable regulatory measure to prevent misuse of foreign funds.

The judgment deals with a batch of writ petitions challenging the constitutional validity of certain amendments made to the Foreign Contribution (Regu...

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High Court of Karnataka Dismisses Appeal by Industrial Development Board in Suit for Declaration and Injunction — Board's Failure to Prove Title and Possession Leads to Dismissal of Appeal.

The appeal was filed by the Karnataka Industrial Areas Development Board (KIADB) and its officers against the judgment and decree dated 12.12.2012 pas...

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Bombay High Court Dismisses Second Appeals in Specific Performance Suit, Upholds Concurrent Findings of Readiness and Willingness. Agreement to Sell for Agricultural Land Held Valid and Enforceable Despite Non-Registration of Power of Attorney.

The case involves two second appeals arising from a suit for specific performance of an agreement to sell agricultural land. The plaintiff, Hiren Veni...

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Bombay High Court Dismisses Petitions Challenging Land Reservation for Sports Complex in Development Plan. Court upholds reservation of land for a multipurpose sports complex under the Maharashtra Regional and Town Planning Act, 1966, rejecting claims of non-implementation and lack of public purpose.

The Bharatiya Adhyatmic Society, a public charitable trust, owned land in Chembur, Mumbai. The land was reserved for a 'Chembur Multipurpose Complex' ...