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Bombay High Court Dismisses Petition Challenging Customs Show Cause Notice for Alleged Misdeclaration of Imported Goods. Court holds that disputed questions of fact regarding valuation and classification cannot be adjudicated in writ jurisdiction under Article 226 of the Constitution of India.

The petitioners, Globotrans Prologistix Pvt. Ltd. and Naim Shaikh, filed a writ petition under Article 226 of the Constitution of India before the Bom...

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Madras High Court Considers Appeal Against Order Setting Aside Arbitral Award in Berth Reservation Dispute. Court Examines Whether the Claim Was Barred by Limitation and Whether the Award Was Patently Illegal Under Sections 34 and 37 of the Arbitration and Conciliation Act, 1996.

The judgment of the Madras High Court in OSA (CAD) No. 39 of 2021 involved an appeal under Section 37 of the Arbitration and Conciliation Act, 1996, a...

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Supreme Court Allows Appeal of Taxpayer Against Non-Processing of Income Tax Returns and Refund Claims. Mandamus Issued to Process Returns Under Section 143(1) Within Four Weeks, Subject to Section 143(1D) and Section 241A of the Income Tax Act, 1961.

The appellant, Vodafone Idea Ltd. (formerly Vodafone Mobile Services Ltd), is a telecommunications company that filed income tax returns for Assessmen...

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Bombay High Court Upholds Setting Aside of Councillor's Election for Bribery Under Representation of the People Act. Payment of Rs.500 to a voter constitutes corrupt practice of bribery under Section 123(1) of the Representation of the People Act, 1951, and the election of the returned candidate is void.

The case arises from an election petition filed by Respondent No.1 (original petitioner) challenging the election of the petitioner (original responde...

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Supreme Court Dismisses LIC's Appeal on Stamp Duty for Insurance Policies in Rajasthan. State Has Legislative Competence Under Concurrent List to Collect Stamp Duty on Insurance Policies, But Relief Granted on Facts.

The Supreme Court considered an appeal by the Life Insurance Corporation of India (LIC) against a judgment of the Rajasthan High Court which upheld th...

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Bombay High Court Allows Petition Challenging Policy Circulars in SEIS Benefits Case — Circulars Imposing Additional Conditions for Service Providers Held Ultra Vires. Shipping Agent Entitled to SEIS Benefits as Service Provider Under Foreign Trade Policy.

The petitioner, Atlantic Shipping Private Limited, a shipping agent providing port services and logistical support to foreign clients, challenged the ...

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Bombay High Court Upholds Cantonment Board's Pay-and-Park Scheme on MG Road, Pune — Scheme Intra Vires Due to Incidental Powers Under Cantonment Act, 1924. Bye-law 43 and Rule 46 Confer Authority to Regulate Traffic and Levy Parking Fees, Not Violative of Article 19(1)(g).

This writ petition under Article 226 of the Constitution of India challenged a pay and park scheme introduced by the Pune Cantonment Board on Mahatma ...