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Bombay High Court Quashes GST Summons Issued by DGGI Ahmedabad to Petitioners in Maharashtra for Lack of Territorial Jurisdiction. Summons under Section 70 of the Central Goods and Services Tax Act, 2017 must be issued by an officer having jurisdiction over the place of business of the person summoned.

The petitioners, Shantanu Sanjay Hundekari, Vikas Agarwal, Yogesh Agarwal, and Mamta Gupta, are residents of Maharashtra and their place of business i...

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Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

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High Court of Bombay Examines Validity of Computation of Excess Vacant Land under Urban Land (Ceiling and Regulation) Act, 1976 and Challenges to Vesting Orders. Petitioner Company Claims Non-Buildable Land and Earlier Surrendered Area Must Be Excluded While Computing Excess Vacant Land.

The petition under Article 226 of the Constitution of India challenged the settlement order dated 30 November 2004 under Section 8(4) of the Urban Lan...

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Bombay High Court Quashes One-Time Spectrum Charge on Cellular Operators for Spectrum Beyond 6.2 MHz, Holding No Statutory Power Under Telegraph Act, 1885 to Impose Retrospective Charges

The case involved a writ petition filed by major cellular mobile service operators, Bharti Airtel Limited and Vodafone Idea Limited, challenging the i...

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Bombay High Court Examines Writ Petitions Challenging Goa Public Health (Amendment) Act, 2005 on Grounds of Legislative Competence. The Petitioners Alleged Encroachment on Central Tobacco Act and Occupied Field, Seeking Quashing of State Provisions Banning Tobacco-Containing Food.

The judgment concerns two writ petitions filed under Article 226 of the Constitution of India before the Bombay High Court at Goa, challenging the con...