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Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

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Bombay High Court Allows Appeals in Central Excise Classification Dispute — M/s. Tien Yuan India Pvt. Ltd. v. Commissioner of Central Excise. Classification of plastic components under Chapter 39 of Central Excise Tariff Act, 1985 upheld over Chapter 84.

The appellant, M/s. Tien Yuan India Pvt. Ltd., was engaged in the manufacture of plastic components used in textile machinery. The Commissioner of Cen...

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High Court of Karnataka Allows Writ Petition for Refund of Rs.27.51 Crore Collected Under Coercion in GST Investigation — Mandamus Issued for Unlawful Recovery Without Adjudication. Court Holds That Recovery Without Adjudication Is Illegal and Violative of Article 265, and Directs Refund With Interest.

The petitioner, M/s. Bundl Technologies Private Limited, a company engaged in e-commerce, filed a writ petition under Article 226 of the Constitution ...

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Bombay High Court Dismisses Revenue's Appeal in Cenvat Credit Case for Mobile Phones. Service Tax Paid on Mobile Phones Used by Employees Held Eligible for Cenvat Credit Under Cenvat Credit Rules, 2004.

The case is an appeal filed by the Commissioner of Central Excise, Goa, against the order of the Customs, Excise and Service Tax Appellate Tribunal (C...

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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...