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High Court of Bombay at Goa Dismisses Writ Petition Challenging Electricity Duty on Captive Consumption — Industrial Consumers Not Entitled to Exemption Under Section 3(1)(b) of Goa Electricity Duty Act, 1985 as Self-Generated Electricity Not Supplied by Licensee or Generating Company.

The petitioners, a group of industrial companies and their directors, filed a writ petition under Article 226 of the Constitution of India before the ...

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High Court of Karnataka Dismisses Appeal Challenging Withdrawal of Labour Welfare Cess Exemption for SEZ Developers. The court held that the exemption was a concession and could be withdrawn by the government, and the appellant had no vested right to its continuation.

The appellant, M/s. Primal Projects Limited, a company engaged in constructing and developing IT parks in Special Economic Zones (SEZ), challenged the...

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Bombay High Court Allows Writ Petitions Challenging GST Detention Orders for Lack of Proper Adjudication. Principles of Natural Justice Violated as Show Cause Notices Were Issued Without Considering Petitioner's Reply.

The petitioner, M/s. Vinod Metal and M/s. Vinod Steel, proprietorship and HUF concerns of Vinodkumar Velraj Mehta, filed multiple writ petitions under...

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High Court of Karnataka Upholds Service Tax on Restaurant Services as Valid Exercise of Union Legislative Power. Service Tax on Supply of Food and Drinks in Restaurants is Not a Tax on Sale of Goods but a Tax on Service, Falling Under Entry 97 of List I.

The case involves two intra-court appeals filed under Section 4 of the Karnataka High Court Act, challenging a learned Single Judge's common order dat...

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Bombay High Court Allows Writ Petitions Challenging Penalty Under Central Sales Tax Act for Alleged Misuse of Declared Forms. Court holds that penalty under Section 10(d) read with Section 10A of the CST Act, 1956 cannot be imposed without establishing mens rea or conscious violation of law.

The petitioner, M/s. Brijda Roadlines Pvt. Ltd., a transport company engaged in the business of transporting goods and holding a dealership from Bhara...

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Supreme Court Allows Appeal in Recovery Suit — Holds That High Court Erred in Dismissing Suit on Grounds Not Raised in Pleadings and Without Considering Documentary Evidence. The Court restored the decree for recovery of Rs.96,41,765.31 with interest at 15% per annum from the date of suit till payment.

The appellant, M/s Star Paper Mills Limited, filed a suit for recovery of Rs.96,41,765.31 against the respondents, M/s Beharilal Madanlal Jaipuria Ltd...

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Bombay High Court Dismisses Revenue's Appeals as Not Maintainable in Service Tax Refund Case. The issue of refund under notifications granting exemption for services consumed in SEZ relates to rate of duty, thus appeal lies to Supreme Court under Section 35G(1) of Central Excise Act, 1944.

The case involves a batch of appeals filed by the Commissioner of Central Excise & Service Tax, Pune (Revenue) against an order dated 28th March 2013 ...