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High Court Considers Maintainability and Exemption Issue in Writ Petition Against Tax Demand on Alleged Non-Export Sale. Interprets Section 5(3) of CST Act Regarding Penultimate Sale Deemed Export.

The petitioner, a manufacturer of submarine navy batteries, challenged orders demanding sales tax under the Bombay Sales Tax Act, 1959 on the ground t...

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Supreme Court Considers Includability of Bought-Out Items in Assessable Value of CKD Boilers. Appeal Under Section 35L(1)(b) of Central Excise Act, 1944 Challenges CESTAT Order Holding That Essential Parts Delivered at Site Must Be Included in Transaction Value for Duty Assessment.

The Supreme Court heard statutory appeals under Section 35L(1)(b) of the Central Excise Act, 1944 against the common final order of the Customs, Excis...

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High Court of Bombay at Goa Hears Writ Petitions Challenging Denial of Form C Declarations for Concessional High Speed Diesel under Central Sales Tax Act after GST Introduction. Petitioners Seek Restoration of Dealer Status and Refund of CST Paid on Inter-State Purchases.

The two writ petitions before the High Court of Bombay at Goa arose from the introduction of the Goods and Services Tax Act, 2017, which replaced the ...

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Bombay High Court Allows Writ Petition Challenging Rejection of ARE-1 Forms as Proof of Export Under Advance Authorisation Scheme. Court Holds That ARE-1 Forms Are Valid Proof of Export Under Paragraph 4.25 of Handbook of Procedures 2009-14 and Quashes Show Cause Notice.

The petitioner, Larsen & Toubro Limited, a company incorporated under the Indian Companies Act, 1913, challenged a Letter dated 1-12-2016 and a Show C...

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Supreme Court Upholds State in Essential Commodities Control Order Continuation Case Due to Savings Provisions. Cotton Textiles (Control of Movement) Order, 1948, Held to Continue in Force Under Essential Commodities Act, 1955, by Virtue of Section 16 of the Ordinance and Section 16(2) of the Act.

The dispute arose from a prosecution under the Cotton Textiles (Control of Movement) Order, 1948. The Order was originally made by the Central Governm...

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High Court of Bombay at Goa Hears Writ Petition Challenging Electricity Demand Notice and Rebate Calculation. Dispute Concerns Application of 25% Tariff Rebate Under Indian Electricity Act, 1910 Pursuant to 1999 Judgment

The matter concerns a writ petition under Article 226 of the Constitution of India filed by a sick industrial unit engaged in steel manufacturing. The...

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The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...

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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...