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Bombay High Court Dismisses Writ Petition Challenging Show Cause Notice in GST Discount Case — No Interference at Pre-Adjudication Stage. Limitation and Retrospective Effect of Circular Can Be Raised Before Adjudicating Authority Under Section 74 of CGST Act, 2017.

The petitioner, Apollo Tyres Limited, challenged a show cause notice dated 2 August 2024 issued by the Additional Director, Directorate General of GST...

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Supreme Court Upholds High Court Judgment Setting Aside Appellate Authority Order Under Madhya Pradesh Shops & Establishments Act, 1958. The Court affirmed that clubs not being residential clubs are exempt from the Act under Section 3(j), rendering the Appellate Authority's reinstatement order invalid.

The dispute arose from the termination of services of the appellants, who were employees at a club run by the respondents. The appellants filed a comp...

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Supreme Court Upholds Punjab Agricultural Marketing Board Rules for Preferential Allotment to Displaced Dealers. Conditions of Three Years Licensing and Minimum Turnover of Rs.5 Lakhs Held Valid and Not Violative of Article 14.

The case involves appeals against judgments of the Punjab and Haryana High Court concerning the validity and interpretation of the Punjab State Agricu...

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Bombay High Court Allows Enforcement of Foreign Award in Favor of Petitioner in Arbitration Dispute. Court Holds That Award Does Not Violate Public Policy and Condoned Delay of 273 Days Under Section 5 of Limitation Act, 1963.

The petitioner, M/s. Louis Dreyfus Commodities Suisse S.A., a Swiss company, entered into a contract with the respondent, Sakuma Exports Limited, an I...

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Bombay High Court Dismisses Appeal in Contract Dispute Between Partnership Firm and Municipal Council — Interest Rate of 9% Upheld. Claim for 18% Interest Not Supported by Contract or Evidence Under Section 34 CPC.

The appellant, a partnership firm, filed a suit against the Faizpur Municipal Council for recovery of amounts due under a construction contract. The t...

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Bombay High Court Dismisses Petition Challenging Modvat Credit Lapse Provisions in Finance Act, 1999. Retrospective Validation of Rules Causing Lapse of Accumulated Credit Upheld as Within Legislative Competence and Not Violative of Fundamental Rights.

The petitioner, Coral Cosmetics Limited, a company incorporated under the Companies Act, 1956 and registered as a Small Scale Industry, was engaged in...