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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Bombay High Court Construes Will Provisions Under Indian Succession Act to Determine Nature of Bequests. The Court Examined Whether Bequests to Daughter Were Absolute or Held in Trust for Minor Granddaughter Until Majority.

This group of five appeals before the Bombay High Court concerned the construction of the last will and testament of one Pilloo M. Ghaswala. The testa...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Concurrent Findings of Fact in Agricultural Tenancy Dispute. Petitioner failed to establish tenancy rights as adopted son of deceased tenant due to lack of credible evidence and introduction of new pleas at belated stage.

The petitioner, Premanand Naik, filed a writ petition under Article 227 of the Constitution of India challenging the orders of the Appellate Authority...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Same Facts Already Considered During Original Assessment Under Section 143(3) — Held That Change of Opinion Does Not Justify Reopening.

The petitioner, Sanand Properties Pvt. Ltd., filed a writ petition under Article 226 of the Constitution challenging a notice dated 11 January 2011 is...

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High Court Dismisses Bank's Revision in SARFAESI Act Suit — Civil Court Jurisdiction Not Barred. Suit for Declaration and Injunction Regarding Personal Guarantee Held Maintainable as It Does Not Relate to Enforcement of Security Interest Under Section 34 of SARFAESI Act.

The case involves a civil revision application filed by Allahabad Bank against an order of the Joint Civil Judge, Junior Division, Nagpur, rejecting t...

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KAHC010211662021_1

Background: The case involves multiple writ petitions filed under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka...