Search Results for "Customs Act Section 132"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "Customs Act Section 132"

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High Court

High Court of Karnataka Quashes Show-Cause Notice Under Section 74 of CGST Act for Lack of Jurisdiction — DGGI Officer Not Authorized as Proper Officer. The court held that only officers specifically authorized by the Commissioner can issue notices under Section 74 of the Central Goods and Services Tax Act, 2017, and the DGGI officer lacked such authorization.

16 Jul 2025

The petitioner, M/s NCS Pearson Inc., a Minnesota-based corporation, filed a writ petition under Articles 226 and 227 of the Constitution of India bef...

High Court

Madras High Court Allows Revenue's Appeals in Income Tax Block Assessment Case - Upholds Addition of Unexplained Cash Credits Under Section 68 of Income Tax Act, 1961. The court held that the assessee failed to prove the genuineness of cash credits, reversing the Tribunal's order.

29 Jan 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'B' Bench, Chennai, w...

Supreme Court

Supreme Court Issues Comprehensive Guidelines to Combat Child Marriage in India — Emphasizes Constitutional Rights and International Obligations. The Court held that child marriage violates fundamental rights and directed stronger enforcement of the Prohibition of Child Marriage Act, 2006, along with preventive and support measures.

18 Oct 2024

The Supreme Court of India delivered a landmark judgment in a public interest litigation filed by the Society for Enlightenment and Voluntary Action, ...

Supreme Court

Supreme Court Allows Appeal by Insolvency and Bankruptcy Board of India in Jurisdictional Dispute Over Trial of IBC Offences. Held that Reference to Special Court under Chapter XXVIII of Companies Act, 2013 in Section 236(1) IBC is Legislation by Incorporation, Not Affected by Subsequent Amendment.

29 Apr 2024

The appeal arises from a challenge by the Insolvency and Bankruptcy Board of India (IBBI) against the judgment of the Bombay High Court quashing the o...

High Court

Bombay High Court Allows Writ Petitions Challenging Reopening of Assessments Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion and Non-Disclosure of Material Facts Held Invalid. The court held that reassessment notices issued without tangible material and based on a change of opinion are invalid, and that the assessee's failure to disclose primary facts is a prerequisite for invoking the proviso to Section 147.

19 Jan 2024

The judgment pertains to two writ petitions filed by corporate assessees challenging the reopening of their income tax assessments for the assessment ...

Supreme Court

Supreme Court Dismisses Appeals in Terminal Excise Duty Refund Dispute Under Foreign Trade Policy. Export Oriented Units Not Entitled to Refund as Procurement from Domestic Tariff Area Units Was Ab Initio Exempt from Excise Duty Under Paragraphs 6.2(b) and 6.11(c)(ii) of Foreign Trade Policy, 2009-2014.

4 Jan 2022

The dispute involved appeals by Export Oriented Units (EOUs) challenging the refusal of refund claims for Terminal Excise Duty (TED) paid on excisable...

High Court

Bombay High Court Quashes Transfer of ITAT Appeals from Bangalore to Mumbai Bench for Lack of Jurisdiction and Violation of Natural Justice. President of ITAT Cannot Delegate Power to Transfer Cases to a Bench; Speaking Order by Bangalore Bench Exceeded Authority Under Section 255(1) of the Income Tax Act, 1961.

21 May 2021

The petitioner, MSPL Limited, challenged two orders: (1) a speaking order dated 19.03.2020 passed by the Income Tax Appellate Tribunal (ITAT), Bangalo...

High Court

High Court of Karnataka Grants Bail to Accused in Money Laundering Case Under PML Act. Petitioner, a first-time offender with no criminal antecedents, granted bail subject to stringent conditions including bond, surrender of passport, and weekly reporting to ED.

23 Feb 2017

The petitioner, Shri S.C. Jayachandra, filed a criminal petition under Section 439 of the Code of Criminal Procedure, 1973 (CrPC) seeking bail in Case...

High Court

Bombay High Court Modifies Maintenance Order in Favor of Wife and Son Under Section 125 CrPC — Maintenance Granted from Date of Application. The court held that maintenance under Section 125 CrPC can be granted from the date of application, and the wife had sufficient reason to live separately due to husband's conduct.

8 Nov 2006

The case involves two criminal revision applications arising from an order of the Family Court, Nagpur, in Petition No. E-343/97. The wife, Smt. Sunit...

High Court

Bombay High Court Upholds Tribunal's Decision that Photocopying is Not a Works Contract Under Maharashtra Sales Tax on Works Contract Act. Activity of taking xerox copies does not involve transfer of property in goods, and the person carrying out such activity is not a 'dealer' under Section 2(1)(d) of the Maharashtra Sales Tax on Transfer of Property in Goods involved in Execution of Works Contract (Re-enacted) Act, 1989.

3 Mar 2006

The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharash...

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