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Bombay High Court Dismisses Petition Challenging Distance Requirement Between General and Hazardous Cargo at Container Freight Stations. Circular 4/2011 and Public Notice 8/2011 prescribing 30-meter distance held valid under Customs Act, 1962 and Environment (Protection) Act, 1986.

The petitioner, M/s. CFS Association of India, representing eleven Container Freight Stations (CFS) handling nearly 80% of local container cargo at Nh...

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High Court of Karnataka Considers Whether Registrar NCLT Can Scrutinize Maintainability of Section 95 IBC Petition at Filing Stage. Appeal Challenges Single Judge's Order Holding E-Filing of Insolvency Petition Against Partnership Firm Void and Non-Est.

The appeal arose from a writ petition filed by M/s Manyata Reallty, a partnership firm, challenging the e-filing of a petition under Section 95 of the...

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Bombay High Court Quashes Prosecution of Directors for Delayed TDS Deposit Under Section 276B Income Tax Act — Delay Not Equivalent to Failure to Pay. Vicarious Liability Requires Specific Averments of Being In-Charge and Responsible; No Notice Under Section 2(35) or Order Under Section 201(1) Passed.

The petitioners, directors of M/s. Hubtown Ltd., challenged the issuance of process against them under Section 276B r/w 278B of the Income Tax Act, 19...

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Bombay High Court Allows Second Appeal in MRTP Act Case — Notice Under Section 53(1) Challenged as Nullity for Shortfall in Statutory Period. Bar Under Section 149 of Maharashtra Regional and Town Planning Act, 1966 Does Not Apply When Notice Itself Is Invalid for Non-Compliance with Mandatory Period.

The appellant, Kishor S/o Ramalu @ Rambhau Telang, was the original plaintiff who received a notice dated 18.11.2010 under Section 53(1) of the Mahara...

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Bombay High Court Allows Writ Petition Quashing MPID Act Attachment Against Corporate Debtor's Property. Section 32A IBC Overrides MPID Act as Property Acquired Prior to Offence and Corporate Debtor Not Accused.

The petitioner, Dwarka Iron Industries Pvt. Ltd., as the Successful Resolution Applicant of the corporate debtor M/s. Abhirama Steels Limited, filed a...

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Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Full and True Disclosure Finding and Non-Disposal of Objections. Reopening Beyond Four Years Invalid as No Failure to Disclose Material Facts Alleged Under Section 147 First Proviso of Income Tax Act, 1961.

The petitioner, Crystal Pride Developers, a partnership firm engaged in real estate development, filed its original return of income for Assessment Ye...

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Supreme Court heard cross-appeals from NCLAT order partly reversing NCLT’s finding on trademark ownership during CIRP; cross-appeal challenged NCLT’s jurisdiction to determine title under Section 60(5) IBC.

The dispute originated in the corporate insolvency resolution process of Fort Gloster Industries Limited (corporate debtor), which was admitted into C...

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High Court of Karnataka Quashes Proceedings Against Directors in Cheque Dishonour Case — Directors Not in Charge of Company Affairs at Relevant Time. Section 138 NI Act Liability Requires Active Role in Business; Vicarious Liability Not Automatic for All Directors.

The petitioners, Heena Thirumali Sateesh and Hanumanth Inamdar, were directors of Hoysala Projects Private Limited. The respondent, M/s Minimelt Engin...