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Bombay High Court Allows Refund Appeals in GST Case Despite Limitation Bar — Deficiency Memo Not Issued. Rule 92 of CGST Rules, 2017 Mandates Issuance of Deficiency Memo and Opportunity of Hearing Before Rejecting Refund Application; Appellate Authority Must Consider Limitation Issue on Merits.

The petitioner, K Line India Pvt. Ltd., a company providing shipping services, filed refund applications for IGST paid on zero-rated supplies to SEZ u...

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Madras High Court Partially Allows Appeals in Motor Accident Claim Case — Reduces Compensation for Contributory Negligence. Deceased was riding bicycle without lights and helmet, contributing to accident; 25% contributory negligence attributed.

The case arises from a motor accident claim petition filed by the husband and children of the deceased Shankari, who died in a road accident on Februa...

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Bombay High Court Upholds MEP Notification for Iron Ore and Steel Products as Valid Exercise of Power Under Foreign Trade Act. Court holds that Minimum Export Price is a reasonable condition for export licensing and does not violate fundamental rights.

The petitioners, JSW Steel Limited and Welspun Tradings Limited, along with their officers, challenged the constitutional validity of the Minimum Expo...

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Bombay High Court Dismisses Petitions Seeking Declaration of Lapse of Land Acquisition Under Section 24(2) of the 2013 Act — Petitioners Guilty of Suppression of Facts. Land Acquisition Lapse Claim Rejected as Petitioners Had Received Compensation and Suppressed Earlier Proceedings.

The petitioners, a husband and wife, filed two writ petitions before the Bombay High Court seeking a declaration that the acquisition of their lands b...

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Bombay High Court Quashes Tender Condition Requiring Prior MIDC Experience in Power Supply Tender. Condition Held Arbitrary and Violative of Article 14 of the Constitution of India.

The petitioner, Royal Power Turnkey Implements Pvt. Ltd., a private limited company, challenged a tender notice issued by the Maharashtra Industrial D...

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Supreme Court Quashes Proceedings Against Company in INR 8 Crore Duty Evasion Case Due to Immunity Under Settlement Commission. Appellant-Company exempted from prosecution as per immunity granted by the Settlement Commission, Gujarat High Court's order overturned.

The Supreme Court quashed criminal proceedings against the Appellant-Company, accused of evading countervailing duty (CVD) to the tune of INR 8 crores...