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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
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Supreme Court

Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

2 May 2023

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

5 Jun 2020

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

Supreme Court

Supreme Court Dismisses Appeals of Generating Company and State Utility in Electricity Tariff Dispute. Deemed Generation Incentive Not Payable After 1995 Notification; Supplementary Agreement Bars Retrospective Interest on Deemed Loan.

6 May 2020

The Supreme Court dismissed two appeals arising from a common order of the Appellate Tribunal for Electricity (APTEL) concerning a power purchase agre...

Supreme Court

Supreme Court Allows Appeal in Sales Tax Dispute Over Time Charter Agreement — Holds That Time Charter Is a Service Contract, Not Transfer of Right to Use Goods. The Court ruled that a time charter does not involve transfer of possession or control, thus not taxable under Section 5C of Karnataka Sales Tax Act, 1957.

4 Dec 2019

The appellant, The Great Eastern Shipping Co. Ltd., owned a tug named 'Kumari Tarini' and entered into a Time Charter Agreement dated 8.1.1998 with th...

High Court

Karnataka High Court Quashes Penal Back Billing Order in Electricity Theft Case — No Evidence of Tampering or Pilferage. Mere Fluctuation in Load Factor Does Not Attract Penal Provisions Under Clause 42.05 of Conditions of Supply of Electricity.

23 Jul 2019

The petitioner, M/s Eureka Forbes Limited, a public limited company, owned a composite premises in Bommasandra Industrial Area, Bengaluru. In 2007, it...

High Court

Bombay High Court Dismisses Petition Challenging Addition of Party in Electricity Dues Suit. Addition of Petitioner as Defendant No.2 Upheld Under Order I Rule 10 CPC to Avoid Multiplicity of Proceedings and Effectuate Decree.

1 Feb 2019

The petitioner, M/s Manidhari Air Products, challenged an order of the trial court allowing an application under Order I Rule 10 read with Section 151...

High Court

Bombay High Court Dismisses MSEDCL's Application to Declare Arbitral Award Satisfied as Vexatious and Dilatory. Unilateral Deposit of Disputed Amount Without Decree-Holder's Consent Does Not Discharge Judgment-Debtor Under Section 31 CPC.

13 Mar 2018

The case involves a Chamber Summons filed by Maharashtra State Electricity Distribution Company Limited (MSEDCL), the unsuccessful respondent in an ar...

High Court

Bombay High Court Allows Reference in Favor of Assessee in Sales Tax Case — Supplies Under Works Contract Not Liable to Tax as Sale. The court held that the transaction for designing, engineering, supplying, erection, installation and commissioning of a project was a works contract and not a sale of goods under the Bombay Sales Tax Act, 1959.

20 Dec 2017

The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, made by the Maharashtra Sales Tax Tribunal at the instance of M/s. B...

High Court

Bombay High Court Partially Allows Challenge to Arbitral Award in Construction Contract Dispute — Excess Material Consumption Claim Upheld, Defective Work Claim Set Aside. Court Interprets Contractual Wastage Allowances and Holds That Arbitrator's Findings on Excess Consumption Are Not Perverse, But Award for Defective Work Lacks Evidence.

2 Sep 2014

The petitioner, New Consolidated Construction Co. Ltd., challenged an arbitral award dated 16th September 2013 under Section 34 of the Arbitration and...

High Court

Bombay High Court Allows Generating Company's Open Access Petition Under Electricity Act, 2003 — Distribution Licensee Cannot Deny Open Access to Captive Generating Plant. The Court held that a generating company is entitled to open access for supply of electricity to its consumers and that the distribution licensee cannot impose conditions that defeat the statutory scheme of open access under Sections 9, 10, and 42 of the Electricity Act, 2003.

18 Jan 2011

The case involves a writ petition filed by The Tata Power Company Limited and others against the Government of Maharashtra and others. The petitioner,...

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