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Bombay High Court Dismisses Petitioner's Rebate Claim as Time-Barred Under Section 11B of Central Excise Act — Export Date Determines Limitation Period, Filing of ARE-1 Not a Substitute for Rebate Claim.

The petitioner, Everest Flavours Ltd., exported a consignment of 360 drums containing Menthol Crystals to Bangkok on 12 February 2006. The shipping bi...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...

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Bombay High Court Dismisses Petition Challenging State Labour Court Jurisdiction in Salary Recovery Dispute. Non-scheduled air transport service not covered by Central Government's definition under Section 2(a)(i) of Industrial Disputes Act, 1947, hence State Labour Court has jurisdiction.

The petitioner, MESCO Airlines Limited, an air transport company holding a license for non-scheduled air transport service under the Aircraft Rules, 1...

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Bombay High Court Dismisses Petitions Challenging Termination of Probationary Employees in Air India Ltd. — Probationers Have No Right to Be Confirmed and Termination Without Stigma Is Valid.

The judgment pertains to two writ petitions filed by Jeetendra Krishna Varma (WP 875/2011) and Mayank Mohan Sharma (WP 1427/2015) against Air India Lt...

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Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

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Supreme Court Directs Floor Test in Madhya Pradesh Assembly Amid Resignation Controversy. Governor's Power to Direct Floor Test is Not Binding on Speaker; Resignations Require Verification.

The case arose from a political crisis in Madhya Pradesh where 22 Members of the Legislative Assembly (MLAs) belonging to the Indian National Congress...

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Bombay High Court Allows Petition of Company Challenging Property Tax Demand by Gram Panchayat on Land Within MIDC Area. Gram Panchayat Cannot Levy Tax on Land Already Subject to MIDC Levy Under Section 124 of Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

The petitioner, Bajaj Auto Ltd., a company registered under the Companies Act and engaged in manufacturing two and three wheelers, has its registered ...