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Bombay High Court Allows Petitions Challenging Demolition of Structures by Nashik Municipal Corporation Without Proper Notice and Hearing. Demolition Without Prior Notice Violates Principles of Natural Justice Under Section 53A of MRTP Act and Section 169 of MMC Act.

The judgment involves a group of writ petitions filed by individuals and businesses challenging the demolition of their structures by the Nashik Munic...

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Court Directs Cash Refund: Writ Petitions Grant Relief on CENVAT Credit. Judgement rules in favor of petitioners, mandates cash refund under Section 142(3) of CGST Act, 2017 for excess duty payments.

Writ Petition Outcome captures the essence of the court's decision to grant relief based on the interpretation of Section 142(3) of the CGST Act, 2017...

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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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High Court of Karnataka Dismisses Refund Claim of CENVAT Credit as Time-Barred Under Section 27 of Customs Act, 1962 — Limitation Period Starts from Date of Payment of Duty, Not from Date of Final Assessment.

The petitioner, M/s. Supertron Electronics Private Limited, filed writ petitions under Articles 226 and 227 of the Constitution of India seeking to qu...

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Bombay High Court Allows Writ Petition Challenging Termination of Employee by MSRTC — Violation of Section 25-F of Industrial Disputes Act, 1947. Termination without notice or compensation held illegal and set aside.

The petitioner, M.A. Azim, was employed as a clerk with the Maharashtra State Road Transport Corporation (MSRTC) from 3 June 1968 and was promoted to ...

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Bombay High Court Quashes Penalty Order in Cable Operator Entertainment Duty Case — Compounding Provision Misused as Adjudication Mechanism. Section 9A of Bombay Entertainments Duty Act, 1923 cannot be invoked for determining duty and penalty without a proper adjudication under Section 7.

The petitioner, Vimal Balbhim Nangane, was a cable operator in Mumbai Suburban District. The Collector issued a notice on 15 January 2004 alleging tha...

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High Court of Bombay at Goa Examines Appeal Against BFAR Ruling on DDT Rate Under India-UK DTAA. Appellant Seeks Restriction of Dividend Distribution Tax to 10% Tax Treaty Rate on Dividends Paid to UK Parent Company.

The appellant, M/s. Colorcon Asia Pvt. Ltd., an Indian company and wholly owned subsidiary of Colorcon Limited, United Kingdom, filed an appeal under ...

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Supreme Court Quashes Confiscation of Imported Silver Dollars Under Land Customs Act and Other Laws Holding Seizure and Finding of Offences Unjustified. Verdict Rests on Interpretation of Section 5(3) Land Customs Act, 1924, and Absence of Any Evidence of Smuggling or Illegal Import.

The appellant, a trading company, imported 1,65,000 Chinese silver dollars from Tibet into India via Sikkim State under two Reserve Bank import licenc...