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High Court

Bombay High Court Dismisses Writ Petition Challenging Show Cause Notice in GST Case — No Interference at Threshold Stage as Notice Not Ex-Facie Without Jurisdiction. Statements recorded before issuance of show cause notice are not recorded in course of enquiry or proceedings under CGST Act, but noticee must first respond to notice and raise all defences before adjudicating authority.

14 Oct 2024

The petitioner, Prakash Raghunath Autade, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challengin...

Supreme Court

Supreme Court Allows Appeals in Sales Tax/VAT Cases on Vehicle Hire Contracts, Finding No Transfer of Right to Use Goods. Contracts Where Contractor Retained Control, Maintenance Responsibility, and Risk Do Not Constitute Deemed Sale Under Article 366(29A)(d) of Constitution of India and Assam Tax Acts.

9 Jan 2024

The Supreme Court considered a group of appeals concerning tax liability under the Assam General Sales Tax Act, 1993 and Assam Value Added Tax Act, 20...

High Court

Bombay High Court Allows Writ Petition Quashing Service Tax Levy on Irrigation Restoration Charges Paid to State Government. State's Collection of Charges for Water Diversion is a Sovereign Function, Not a Taxable Service Under Finance Act, 1994.

13 Mar 2023

The petitioner, Rattan India Power Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challeng...

High Court

High Court of Bombay Dismisses Petition Challenging Co-operative Appellate Court's Award in Sugarcane Supply Dispute — Upholds Recovery of Rs. 51,38,967.17 with Interest for Sugarcane Price, Transportation, and Cutting Charges. The court held that the Limitation Act does not apply to co-operative disputes and that the earlier proceedings did not operate as res judicata.

2 Feb 2023

The petitioner, Shri Vignahar Sahakari Sakhar Karkhana Ltd., and the respondent, Bhima Sahakari Sakhar Karkhana Ltd., are both registered co-operative...

High Court

Bombay High Court Allows Writ Petitions Challenging Tahsildar's Orders for Vehicle Seizure and Demand of Royalty for Sand Transportation Beyond Permit Time. Tahsildar Lacks Jurisdiction to Impose Penalty Under Maharashtra Land Revenue Code for Violation of Minor Mineral Concession Rules, 1963.

17 Oct 2022

The petitioners, owners of vehicles transporting sand, challenged show cause notices and final orders passed by the Tahsildar demanding payment of roy...

High Court

Bombay High Court Dismisses Revenue Appeal in Central Excise Clandestine Removal Case — CESTAT Order Upheld for Lack of Evidence. Allegation of removal of 1,687,585.511 kg of yarn without duty payment fails as Revenue could not prove clandestine removal beyond reasonable doubt.

8 Sep 2022

The Principal Commissioner of Central GST & C. Ex., Daman Commissionerate, filed an appeal under Section 35G of the Central Excise Act, 1944, against ...

High Court

Bombay High Court Dismisses Writ Petition Challenging GST Summons — Summons for Oral Evidence Held Valid. No Violation of Article 20(3) as Petitioner Not an Accused at Investigation Stage; Alternative Remedy Available Under CGST Act.

16 Feb 2021

The petitioners, JSK Marketing Limited and its Managing Director, filed a writ petition under Articles 226 and 227 of the Constitution of India before...

High Court

High Court of Karnataka Allows Claimant's Appeal and Dismisses Insurance Companies' Appeals in Motor Accident Claim Case — Apportionment of Liability Between Insurers Based on Breach of Policy Conditions. The court upheld the Tribunal's finding of composite negligence and apportionment of 50% liability each on the insurers, but enhanced compensation from Rs. 15,00,000 to Rs. 25,00,000 under Section 166 of the Motor Vehicles Act, 1988.

28 Mar 2019

The case arises from a motor accident that occurred on 15th June 2008 involving a truck and a car, resulting in the death of Unnikrishnan K Nair. The ...

High Court

High Court of Karnataka Allows Claimant's Appeal in Motor Accident Case, Enhances Compensation for Death of Unnikrishnan K Nair. Negligence of Lorry Driver Established, Insurance Companies Liable to Pay Enhanced Compensation with Interest.

28 Mar 2019

The case arises from a motor accident that occurred on 18th June 2008 involving a lorry bearing registration No. HR-38-G-9697 and a motorcycle bearing...

High Court

Bombay High Court Allows Writ Petitions Challenging Seizure of Vehicles Under Maharashtra Land Revenue Code — Seizure Without Notice and Opportunity of Hearing Held Illegal. Section 53 of Maharashtra Land Revenue Code, 1966 Does Not Authorize Seizure of Vehicles; Principles of Natural Justice Violated.

21 Aug 2018

The petitioners filed multiple writ petitions under Article 226 of the Constitution of India before the Bombay High Court, Nagpur Bench, challenging t...

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