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High Court

High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.

16 Jul 2025

The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...

High Court

Bombay High Court Allows Appeal in Motor Accident Claim Case Due to Negligence of Bus Driver — Act of God Defence Rejected. Tribunal's finding of no negligence reversed; bus driver held negligent for sudden lane change causing accident.

4 Apr 2024

The appeal arises from a motor accident claim filed by Rajesh Shantilal Sejpal (since deceased, represented by legal heirs) under Section 173 of the M...

High Court

Bombay High Court Quashes Service Tax Demand Against Advocate for Lack of Jurisdiction and Violation of Natural Justice. Deputy Commissioner lacked territorial jurisdiction to adjudicate service tax liability of an advocate practicing in Mumbai, and the order was passed without proper notice or opportunity of hearing.

24 Jan 2024

The Petitioner, an advocate practicing in the Bombay High Court, challenged an Order-in-Original dated 26 October 2023 passed by the Deputy Commission...

Supreme Court

Supreme Court Allows FCI Appeal in Property Tax Exemption Case — Holds That Occupier of Central Government Property Is Not Liable Under Article 285(1) When Ownership Vests in Union. Bombay High Court Erred in Relying on Section 146 of MMC Act Without Considering Ownership Status.

19 Mar 2020

The Supreme Court allowed the appeals filed by the Food Corporation of India (FCI) against the judgment of the Bombay High Court dated 05.05.2016 and ...

High Court

Bombay High Court Holds That Question of Excisability of Goods Is a Question of Rate of Duty Appealable Only to Supreme Court Under Section 35L(2) of Central Excise Act, 1944, and Amendment Inserting Sub-section (2) Is Clarificatory in Nature.

6 Dec 2019

The case involves a reference to a Full Bench of the Bombay High Court to determine the appealability of a Tribunal order regarding excisability of go...

High Court

Bombay High Court Allows Challenge to Property Tax Demands on Mobile Towers in Part. Conservancy Tax, Penalty, and Shasti on Illegal Constructions Quashed as Invalid Under Maharashtra Municipal Corporations Act.

18 Apr 2017

The petitioners, Chennai Network Infrastructure Ltd. and another, carry on business of providing infrastructure services including installation and ma...

High Court

High Court of Karnataka Upholds Property Tax Classification for Marriage Halls in BBMP Rules 2009 — Rule 3(v) Not Ultra Vires or Discriminatory. The court held that classification of marriage/community halls as a separate category for property tax under the Karnataka Municipal Corporations Act, 1976 is reasonable and not violative of Article 14 of the Constitution.

24 Oct 2013

This batch of writ petitions challenged the validity of Rule 3(v) of the Bruhat Bangalore Mahanagara Palike (BBMP) Property Tax Rules, 2009, which cla...

High Court

Bombay High Court Dismisses Revenue's Appeal in DEPB Licence Deduction Case — ITAT's Recall Order Under Section 254(2) Upheld as Within Jurisdiction. The court held that the ITAT's recall of its earlier order was justified as it had not considered a binding precedent and relevant statutory provisions, constituting a mistake apparent from the record under Section 254(2) of the Income Tax Act, 1961.

25 Feb 2010

The case involves an appeal by the Commissioner of Income Tax-9 against an order of the Income Tax Appellate Tribunal (ITAT) dated 15th January, 2007,...

High Court

Bombay High Court Dismisses Revenue's Appeal in Gift Tax Case — Gifts Made in Kashmir by Non-Resident Assessee Exempt Under Section 5(1)(ii) of Gift Tax Act, 1957. The Court held that the situs of the gift is where the gift is made, and since the gifts were made in Kashmir, they are exempt as gifts of money made outside India.

2 Aug 2005

The Revenue appealed against the order of the Income Tax Appellate Tribunal which confirmed the Deputy Commissioner of Income Tax (Appeals)'s order ho...

Supreme Court

Supreme Court Hears Revenue's Challenge Against CESTAT Order Setting Aside Service Tax Demand on Oil Companies for CNG Sale. Dispute Concerns Classification of CNG Sale by BPCL and HPCL as Business Auxiliary Service under Section 65(19) of Finance Act, 1994.

1 Jan 1970

The present civil appeals before the Supreme Court, filed by the Commissioner of Service Tax, Mumbai, under Section 35L(b) of the Central Excise Act, ...

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