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Bombay High Court Allows Refund Appeals in GST Case Despite Limitation Bar — Deficiency Memo Not Issued. Rule 92 of CGST Rules, 2017 Mandates Issuance of Deficiency Memo and Opportunity of Hearing Before Rejecting Refund Application; Appellate Authority Must Consider Limitation Issue on Merits.

The petitioner, K Line India Pvt. Ltd., a company providing shipping services, filed refund applications for IGST paid on zero-rated supplies to SEZ u...

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Bombay High Court Allows Landlord's Writ Petitions in Eviction Case Based on Bona Fide Need. Appellate Court's reversal of eviction decrees set aside for ignoring settled legal principles regarding landlord's bona fide need under Section 13(1)(g) of the Maharashtra Rent Control Act, 1999.

The petitioner, Nilkanthrao Raghunathji Chute, is the landlord of a building known as 'Sai Sadan' in Nagpur, which contains four shops on the ground f...

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Bombay High Court Dismisses MSRTC's Petition Challenging Interim Relief to Conductor in Unfair Labour Practice Case. Labour Court's Power to Grant Interim Relief Upheld Despite Employer's Reservation of Right to Lead Fresh Evidence.

The petitioners, Maharashtra State Road Transport Corporation (MSRTC), challenged the order of the Labour Court at Nanded granting interim relief to t...

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Supreme Court Adjudicates Appeal on Excise Duty Exemption for Cotton Fabrics Produced by Cooperative Society. Interpretation of Exemption Notifications under Rule 8 of Central Excises and Salt Act, 1944 at Issue.

The appellant, a textile dealer in Bombay, entered into an agreement with a registered cooperative society for weaving cotton fabrics on powerlooms ow...