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Gujarat High Court Quashes Orders for Violation of Natural Justice in Customs Case — Remands for Cross-Examination and Hearing. Orders under Customs Act set aside as petitioner denied cross-examination of witnesses and personal hearing, violating principles of natural justice.

The petitioner, Delta Metals and Alloys, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court challen...

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Bombay High Court Allows Writ Petition of Twin Brothers Seeking Biometric Update in Aadhaar Cards. Rejection of Biometric Update Request Without Assigning Reasons Violates Principles of Natural Justice Under Article 226 of the Constitution of India.

The petitioners, Rohit Bandu Nikalje and Rahul Bandu Nikalje, twin brothers, filed a writ petition under Article 226 of the Constitution of India befo...

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Bombay High Court Quashes CBEC Circular on Service Tax Refund for Exporters — Circular Held Ultra Vires Section 11B of Central Excise Act, 1944 and Section 93 of Finance Act, 1994.

The Bombay High Court, in a batch of writ petitions filed by various companies including Larsen & Toubro Limited, Uhde India Private Limited, Tata Tel...

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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...