Search Results for "Rectification Report"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "Rectification Report"

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High Court

Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

8 Apr 2024

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The court held that a notice under section 148 cannot be issued on the same material already considered during scrutiny assessment under section 143(3), as it amounts to a change of opinion.

20 Feb 2023

The petitioner, Survival Technologies Pvt. Ltd., filed a writ petition challenging a notice dated 30 March 2021 issued under section 148 of the Income...

High Court

Bombay High Court Allows Writ Petition of Bank Against Income Tax Settlement Commission Order — Interest on Government Securities Accrued But Not Received Held Not Taxable Under Section 5 of Income Tax Act, 1961. The court held that under the mercantile system of accounting, interest on securities accrues only on due dates of payment, not on a day-to-day basis, and thus interest not due as on 31st March 1997 is not taxable in that assessment year.

23 Jun 2023

The petitioner, Indusind Bank Ltd., a private sector bank, filed its return of income for Assessment Year 1997-98 on 1st December 1997, declaring an i...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Revision Application Under Indian Forest Act. Minister's order set aside for non-application of mind and failure to consider material evidence regarding agricultural character of land.

23 Aug 2023

The petitioner, Vijayalaxmi Shrinivas Panditrao, filed a writ petition before the Bombay High Court challenging an order dated 20th August, 2019 passe...

High Court

Bombay High Court Quashes Charity Commissioner's Order Allowing Intervention in Trust's Section 36 Application. Right to be Heard Under Maharashtra Public Trust Act, 1951 Limited to Persons with Direct Interest in Trust Property.

20 Dec 2023

The petitioner, Shree Khambhati Modh Vanik Samaj, is a public charitable trust registered under the Maharashtra Public Trust Act, 1950. It owns a prop...

High Court

Bombay High Court Dismisses Petitioner's Challenge to Work Order in Tender Dispute — Additional Performance Security Furnished Within Time. Court holds that submission of additional performance security on the third working day was within the prescribed period of two working days as per Clause 2.22.0, and minor discrepancies in documents did not warrant disqualification.

25 Mar 2022

The petitioner, M/s. V.N.Reddy, a government contractor, challenged the issuance of a work order dated 07.05.2021 by the Executive Engineer, Lower War...

High Court

Bombay High Court Holds Landlord Not Necessary Party in Tenant's Suit Against Corporation for Demolition. The test for necessary party under Order I Rule 10 CPC is whether the suit outcome affects the legal interest of the landlord, which is not satisfied when the tenant seeks to restrain demolition of the tenanted premises.

14 Dec 2021

The judgment involves four writ petitions where the common question is whether the owner/landlord of the suit premises is a necessary or proper party ...

High Court

Bombay High Court Allows Writ Petition Against Rejection of SVLDRS Declaration Without Hearing — Principles of Natural Justice Violated. The court held that rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 without affording an opportunity of hearing is violative of natural justice.

27 Oct 2020

The petitioner, a partnership firm registered under the Partnership Act, 1932 and engaged in advertising and design services, was registered as a serv...

High Court

High Court of Karnataka Allows Assessee's Appeal in Sales Tax Case — Revisional Order Set Aside for Violation of Natural Justice. Penalty under Section 8(3)(b) of CST Act, 1956 Quashed as Assessee Was Not Given Opportunity to Cross-Examine Driver of Vehicle.

23 Jan 2025

The appellant, M/S Apotex Research Private Limited, an assessee under the Karnataka Value Added Tax Act, 2003, filed a Sales Tax Appeal under Section ...

High Court

Bombay High Court Dismisses Revenue's Writ Petition in Customs Smuggling Case — CEGAT Order Upheld for Lack of Evidence. Confiscation of Foreign Currency Set Aside as Revenue Failed to Prove Smuggling or Fraudulent Procurement of Currency Declaration Form Under Customs Act, 1962.

30 Mar 2010

The Union of India, through the Commissioner of Customs (Preventive), Mumbai, filed a writ petition under Articles 226 and 227 of the Constitution of ...

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