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Supreme Court Dismisses Petitions Challenging Border Tax by States Without Challenging State Enactments. Petitioners directed to approach High Courts under Article 226 of Constitution of India.

The Supreme Court disposed of a batch of 117 petitions filed primarily by transporters and tour operators under Article 32 of the Constitution of Indi...

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Bombay High Court Allows Election Petition Filed Online Within Limitation Despite Procedural Deficiency. Procedural deficiency in online filing within limitation period does not render petition time-barred under Maharashtra Local Authority Members' Election Rules, 1966.

The case involves two writ petitions challenging the dismissal of election petitions as time-barred by the District Judge, Raigad. The election result...

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Bombay High Court Quashes VIDC Circular Imposing Unilateral Deduction of Income Tax at Source on Contractors Without Statutory Authority. Circular No. 9 dated 17.02.2020 directing deduction of TDS on gross value of works contract without considering provisions of Income Tax Act, 1961 held ultra vires.

The petitioner, M/s Musale Constructions, a partnership firm engaged in construction business, had been awarded various works contracts by the Vidarbh...

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Supreme Court Allows Appeal in Central Excise Case — Process Not Amounting to Manufacture Under Section 2(f) of Central Excise Act, 1944. Court Holds That Internal Order Deciding Jurisdiction Is Not Appealable Under Section 35 of the Act.

The Supreme Court allowed the appeal filed by the Commissioner of Central Excise, Haldia against the order of the Customs, Excise and Service Tax Appe...

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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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Bombay High Court Dismisses Claim for Enhanced Compensation in Land Acquisition Reference for Municipal Market and Housing. Claimant failed to prove inadequacy of compensation awarded by SLAO under Section 18 of Land Acquisition Act, 1894.

The case is a Land Acquisition Reference under Section 18 of the Land Acquisition Act, 1894, filed by the claimant, Pundalik Raghunath Mahulkar, seeki...

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Bombay High Court Dismisses Challenge to Arbitral Award in Broadcast Rights Dispute — Upholds Award of Rs. 4.77 Crore with Interest. Arbitrator's findings on breach of contract and quantum of damages were not patently illegal under Section 34 of the Arbitration and Conciliation Act, 1996.

The Petitioner, Maharashtra Film Stage and Cultural Development Corporation Ltd., a Government of Maharashtra corporation, challenged an Arbitral Awar...