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Bombay High Court Issues Rule in Challenge to GST Demand Confirmation Order. Petition Challenges Order Confirming GST Demand of Rs 70.57 Crores for April 2020 to March 2021.

The petitioner, GlobeOp Financial Services (India) Private Limited (the surviving entity after its merger with GlobeOp Financial Services Technologies...

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Bombay High Court Upholds TDS Provisions Under Goa VAT Act for Works Contracts — Rule 4A and Entry C-14 Held Valid. Amendment to Section 28(1) of Goa Value Added Tax Act, 2005 for deduction of tax at source from payments to contractors is constitutionally valid and not ultra vires.

The petitioners, including the All Goa Contractors Association and four contractor companies, challenged the constitutional validity of Rule 4A insert...

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Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

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Bombay High Court Quashes Arbitral Award in Railway Dispute Due to Lack of Reasons and Violation of Natural Justice. Arbitral Tribunal Improperly Relied on Undisclosed CVC Report and Failed to Justify Rejection of Contractor's Claims Under Contractual Note.

The dispute arose from a contract dated 21 March 1986 between East India Construction Company and Union of India through the Chief Engineer (Construct...

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Supreme Court Upholds Tax Authorities in Madras Urban Land Tax Act — Act Held Constitutionally Valid. Levy of 0.4% on Market Value of Urban Land Under Madras Urban Land Tax Act, 1966 Not Violative of Articles 14 and 19(1)(f), and Retrospective Operation Reasonable.

The case concerned the constitutional validity of the Madras Urban Land Tax Act, 1966, which levied a tax on urban land at 0.4% of its market value. T...

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Bombay High Court Adjudicates PIL and Writ Petitions on Hoarding Permissions on Airport Land. Petitioners Allege Non-Compliance with MMC Act, 1888 Sections 328 and 328A and CRZ Regulations.

A public interest litigation and two writ petitions were filed before the Bombay High Court challenging the erection of hoardings by an advertising co...

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Bombay High Court Allows Writ Petitions Challenging Mutation Entries and Revenue Records in Land Dispute — Holds That Mutation Entries Do Not Confer Title and Revenue Authorities Must Follow Natural Justice Before Making Entries Affecting Rights.

The judgment concerns two writ petitions filed by individuals challenging mutation entries made in revenue records in respect of certain lands. The pe...

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Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

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High Court of Karnataka Hears Regular First Appeals in Specific Performance and Permanent Injunction. Trial Court Dismissed Specific Performance Suit and Decreed Injunction; Plaintiff's Claim of Agreement to Sell and Possession Not Accepted, Subsequent Purchaser's Possession Protected.

The Regular First Appeals arose from a common judgment dated 13.09.2005 by the I Additional City Civil and Sessions Judge, Bengaluru, in two suits: O....