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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 Strikes Down Rule 44(1)(i) of Maharashtra Registration Rules, 1961 as Ultra Vires Registration Act, 1908. Circular requiring NOC from Gram Panchayat for registration of sale deeds quashed for lack of statutory authority.

The petitioners, three individuals, filed a writ petition under Article 226 of the Constitution of India challenging Rule 44(1)(i) of the Maharashtra ...

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Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

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Bombay High Court Allows Writ Petition Challenging Execution of Preliminary Decree in Partition Suit — Execution of Preliminary Decree Without Final Decree Held Non Est. The court held that only a final decree is executable under Order 20 Rule 18 CPC, and execution of a preliminary decree is a nullity.

The petitioners, who were defendants in a partition suit, filed a writ petition challenging orders passed by the Joint Civil Judge, Senior Division, S...

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Bombay High Court Grants Conditional Leave to Defend in Summary Suit for Recovery of Loan — Triable Issues Raised Regarding Limitation and Acknowledgment of Debt. Defendant's Application for Leave to Defend Allowed Subject to Deposit of 50% of Suit Amount Under Order XXXVII Rule 3(5) of CPC, 1908.

The plaintiffs, Carl Pinto De Andrade and others, filed a Commercial Summary Suit against Ventura Securities Limited for recovery of Rs. 1,00,00,000/-...