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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 Issues Directions for Improvement of Healthcare Facilities in Government Hospitals in Goa in Public Interest Litigation. Court Holds That Right to Health is a Fundamental Right Under Article 21 of the Constitution and State Has a Legal Obligation to Provide Basic Medical Facilities.

This public interest litigation was filed by Prakash B. Sardessai and Vishwesh Sardessai, residents of Goa, seeking improvement of healthcare faciliti...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Notice Issued Beyond Four Years Based on Same Material as Original Assessment Held Invalid.

The petitioner, Vibrant Securities Private Limited, a company engaged in stock broking and proprietary trading, challenged a notice under section 148 ...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Reasonable Belief of Income Escapement. Notice under Section 148 of Income Tax Act, 1961 set aside as reasons recorded were based on mere change of opinion and not on fresh material.

The petitioner, Asian Paints Ltd., a public limited company engaged in manufacturing and selling paints, challenged a notice dated 31st March 2021 iss...

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Bombay High Court Grants Interim Relief to ISP in Section 9 Arbitration Application, Restraining OTT Platform from Suspending Internet Services to 22,000+ Subscribers. Court holds that MOU creates binding obligations and balance of convenience favors continuity of services pending arbitration.

The applicant, World Phone Internet Services Pvt. Ltd. (WPISPL), a Delhi-based Class A Unified License ISP, filed an application under Section 9 of th...