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Bombay High Court Quashes Externment Order for Non-Application of Mind Under Section 56(1) of Bombay Police Act, 1951. Court held that mere registration of four offences without considering their disposal or acquittal does not justify externment, and appellate authority must apply its mind independently.

The petitioner, Sukhdev Dada Wagh, a resident of Kokamthan, Kopargaon, Ahmednagar, was issued a notice by the Sub-Divisional Police Officer on 15th Ap...

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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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"Supreme Court's Landmark Decision on Valuation Under Central Excise Act, 1944: Bharat Petroleum vs. Commissioner of Central Excise" "Defining Transaction Value in the Sale of Petroleum Products Between Public Sector Undertakings Under the Central Excise Act."

The judgment clarifies the determination of "transaction value" under Section 4(1) of the Central Excise Act for sales made between public sector oil ...

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Bombay High Court Allows Writ Petitions Against Revisionary Authority on Jurisdiction Ground. Cause of Action Arises at Place of Revisionary Authority's Office Under Article 226(2) of Constitution of India, Not Where Original Adjudication Order Was Passed.

The Bombay High Court dealt with a preliminary objection regarding the maintainability of six writ petitions challenging orders passed by the Revision...

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Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order in Central Excise Duty Evasion Case. Petitioner, a 100% EOU, cleared goods to DTA without permission and duty payment, leading to demand of Rs. 33,96,718/-.

The petitioner, M/s. Viva Herba Pvt. Ltd., a 100% Export Oriented Unit (EOU) engaged in manufacturing vegetable extracts, filed a writ petition under ...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Pipeline Laying — Laying of Pipelines for Water Supply Project Falls Under 'Erection, Commissioning or Installation Service' and Is Taxable Under Finance Act, 1994.

The appeal was filed by the Commissioner of Service Tax, Mumbai-VII Commissionerate, under section 35G of the Central Excise Act, 1944 read with Finan...