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Bombay High Court Dismisses Revenue's Appeal in Central Excise Case on Unjust Enrichment. Bar of Unjust Enrichment Not Applicable to Provisional Assessment Cases Prior to Amendment of Rule 9B of Central Excise Rules, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai-III Commissionerate, against the judgment of the Customs, Excise and Service Tax Ap...

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Bombay High Court Adjudicates Dual Proceedings on Cooperative Housing Society Dispute Over Change of User and Structural Alterations. The Court Examines Legality of Converting Residential Flats to Nursing Home and Making Additions Without Consent Under Maharashtra Ownership Flats Act, 1963.

The matter involved two consolidated proceedings: a writ petition under Article 227 of the Constitution of India challenging an order of the Maharasht...

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Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...

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Bombay High Court Allows Section 9 Petition for Interim Relief in Family Settlement Dispute. Court grants status quo order to protect assets pending arbitration under family settlement agreement.

The petitioner, Mukesh J. Shah, filed an Arbitration Petition under Section 9 of the Arbitration and Conciliation Act, 1996, seeking interim relief pe...

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Bombay High Court Grants Bail to Accused in MCOCA Case Due to Lack of Satisfactory Material and Long Incarceration. The court held that the twin conditions under Section 21(4) of MCOCA were not satisfied as there was no material to show the applicant was a member of an organised crime syndicate.

The applicant, Pradeep s/o Gyanchand Raisoni, filed an application for regular bail under the Maharashtra Control of Organised Crime Act, 1999 (MCOCA)...