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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...

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Bombay High Court Allows Writ Petition Challenging Rejection of SVLDRS Declaration Due to Procedural Irregularity. Rule 6(2) proviso requiring pre-deposit of 50% of disputed tax before filing declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 read down as directory, not mandatory.

The petitioner, Nabeel Construction Pvt. Ltd., engaged in construction services, was subjected to an investigation by the Directorate General of GST I...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Credit Case for Residential Colony Services. Services for repair, maintenance and civil construction in factory residential colony are 'input service' under Rule 2(l) of CENVAT Credit Rules, 2004.

The Revenue filed an appeal against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai dated 4-12-2007, raising the qu...

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Bombay High Court Quashes CERA Audit Notice for Lack of Statutory Basis. Audit of Private Company's Records for Pre-GST and GST Periods Without Invoking Specific Statutory Provision Held Without Jurisdiction.

The petitioner, Kiran Gems Private Limited, a private limited company, filed a writ petition under Articles 226 and 227 of the Constitution of India b...

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High Court Dismisses Union of India's Petition Challenging Revisional Authority's Order Granting Rebate to Merchant Exporter. Rebate Claim Under Rule 18 of Central Excise Rules, 2002 Is Independent of Manufacturer's Bogus Cenvat Credit.

The Union of India filed a writ petition under Article 226 of the Constitution challenging an order of the revisional authority under Section 35EE of ...

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Bombay High Court Dismisses Petition Seeking Cash Compensatory Support for Deemed Exports Under Duty Exemption Scheme. CCS Not Available for Supplies Made to Advance License Holders as Policy Only Covers Direct Exports.

The petitioners, Maharashtra Fur Fabrics Ltd. and its shareholder, filed a writ petition challenging orders of the Ministry of Commerce denying Cash C...

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Bombay High Court Orders Refund of Rs.56 Crore Service Tax Deposit Retained Without Authority of Law. Petitioner Bank's deposit made under protest to buy peace on interchange income cannot be retained without show cause notice or adjudication order.

The petitioner, The Hongkong and Shanghai Banking Corporation Ltd., filed a writ petition under Article 226 of the Constitution challenging the retent...

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Bombay High Court Dismisses Revenue's Reference Application in Customs Duty Evasion Case Due to Inordinate Delay. Application filed under Section 130 of Customs Act, 1962 for reference of questions of law from CEGAT order held time-barred as delay of 240 days not explained.

The Commissioner of Customs (Import) filed an application under Section 130 of the Customs Act, 1962 seeking a reference to the High Court of certain ...

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High Court of Karnataka Hears Batch of Writ Petitions Challenging Land Acquisition Notifications for Nadaprabhu Kempegowda Layout. Petitioners Seek Quashing of Preliminary and Final Notifications Issued Under the BDA Act and the Land Acquisition Act.

A batch of writ petitions filed under Articles 226 and 227 of the Constitution of India came before the High Court of Karnataka at Bangalore, presided...