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Bombay High Court Dismisses Revenue Appeal in Customs Mis-declaration Case — Extended Limitation Period Not Invocable Without Proof of Fraud or Collusion. Importer's Mis-declaration for Claiming Notification Benefit Does Not Automatically Attract Penalty Under Section 114A of Customs Act, 1962.

The appeal was filed by the Commissioner of Customs (Revenue) against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) w...

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Bombay High Court Dismisses Appeal Against Probate Granted to Executors of Will — Will Proved in Manner Required by Section 63 of Indian Succession Act, 1925 and Section 68 of Evidence Act, 1872

The appeal arose from a probate proceeding concerning the Will of Purvez Burjor Dalal, a Parsi who died on 7th December 2011. The appellant, Manek Dar...

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High Court Quashes Penalty on Company Officials Under CGST Act Due to Lack of Personal Liability Evidence and Procedural Flaws. Petitioners Challenge Penalty Order for Fake Input Tax Credit Allegations

The petitioners, employees of M/s. Shemaroo Entertainment Limited, filed a writ petition challenging an order-in-original dated 1 February 2025 that i...

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Bombay High Court Dismisses Revenue's Appeal in Central Excise Case on Unjust Enrichment. Bar of Unjust Enrichment Not Applicable to Provisional Assessment Cases Prior to Amendment of Rule 9B of Central Excise Rules, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai-III Commissionerate, against the judgment of the Customs, Excise and Service Tax Ap...

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Bombay High Court Upholds Dismissal of Lecturer for Suppressing Material Facts in Appointment. Non-disclosure of prior employment and termination in application form amounts to suppression of material facts, justifying termination under Maharashtra Universities Act, 1994.

The petitioner, Ku. Ujwala Vijay Sukhdeve, was appointed as a Lecturer in Social Work at the College of Social Works and Arts, run by Lord Buddha's Sa...

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Bombay High Court Allows Writ Petitions Challenging Central Excise Duty Demand on Scrap Generated During Car Manufacturing. Generation of scrap during manufacturing process is not a separate taxable event under Central Excise Act, 1944.

The judgment concerns two writ petitions filed by Premier Ltd. and New Holland Fiat (India) Pvt. Ltd. challenging show cause notices issued by the Cen...

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Bombay High Court Allows Appeal Against Rejection of Plaint Under Order VII Rule 11(a) CPC — Cause of Action Disclosed. Plaint Cannot Be Rejected Merely Because Judge Thinks Plaintiff May Not Succeed; Defence Not Material at This Stage.

The appeal arises from a judgment of a learned Single Judge of the Bombay High Court rejecting the plaint under Order VII Rule 11(a) of the Code of Ci...

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Gujarat High Court Quashes Termination of Lok Rakshak for Non-Disclosure of Criminal Case, Orders Reinstatement. Petitioner's failure to disclose a pending criminal case in the attestation form was not a valid ground for termination as the case ended in acquittal and the non-disclosure was not willful.

The petitioner, Jayesh Pethabhai Chauhan, was appointed as a Lok Rakshak (unarmed) by the respondent authorities. During the verification of his antec...

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Supreme Court of India Held Appellants Guilty of Contempt for Disobedience of Undertaking Regarding Alienation of Suit Property

Disobedience of an injunction order remains punishable even if the underlying suit is later dismissed (Samee Khan v. Bindu Khan). A lawyer’...