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Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

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Bombay High Court Acquits Accused in Corruption Case Due to Invalid Sanction and Unfair Trial. Sanctioning Authority Not Examined and Contents of Sanction Order Not Proved, Rendering Conviction Unsustainable Under Sections 7 and 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988.

The appellant, Devidas Jagannath Joshi, was convicted by the Special Court (ACB), Nagpur, for offences under Section 7 and Section 13(1)(d) read with ...

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Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

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Supreme Court Partly Allows Appeals in Kerala General Sales Tax Exemption Dispute Over Approval Date Interpretation. Exemption Period for 100% Export-Oriented Unit Held to Commence from Date of Unambiguous Central Government Approval (27.10.1994) Under SRO 1727/1993, Not from Production Start Date.

The Supreme Court addressed appeals concerning the interpretation of an exemption notification under the Kerala General Sales Tax Act. The dispute inv...

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Supreme Court Dismisses Appeals in Land Reforms Case Upholding High Court's Remand Order. Fraud in Obtaining Occupancy Rights Under Karnataka Land Reforms Act, 1961 Vitiates Proceedings, Justifying Remand for Fresh Disposal Despite Delay.

The appeals arose from a judgment of the Division Bench of the High Court of Karnataka at Bangalore in Writ Appeal No.1563 of 2007 connected with Writ...

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Supreme Court Upholds Convictions and Reverses Acquittals in Political Rivalry Murder Case — Witness Testimony and Recoveries Sufficient to Sustain Convictions Under Sections 302, 148, 460 IPC and Section 3 Explosives Substances Act.

The case arises from a political rivalry between CPI(M) and NDF members. On 17.07.2002, an altercation occurred between the deceased (CPI(M)) and A-3 ...

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Supreme Court Allows Appeal Against Deposit Condition in Anticipatory Bail — Pre-Arrest Bail Cannot Be Used as Recovery Mechanism Under Section 438 CrPC in Cheating Case Under Section 420 IPC.

The Supreme Court addressed a recurring issue where courts, while granting anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973...