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Madras High Court Allows Appeal in Part in Foreign Award Enforcement Case, Remands for Consideration of Group of Companies Doctrine. The court held that the group of companies doctrine may bind a non-signatory to an arbitration agreement if there is commonality of interest and involvement in the contract.

The appellant, LSS Ocean Transport DMCC, a company incorporated in UAE, filed an appeal against an order dated 16.10.2023 in Arb.O.P.No.(Comm.Div.) 19...

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Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

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Karnataka High Court Allows Revenue Appeal in GST Vehicle Seizure Case — Upholds Requirement of Advance Intimation Under Section 129(6) of KGST Act. Failure to Furnish E-Way Bill Details Before Movement Attracts Penalty Despite Subsequent Production.

The case involves an intra-court appeal filed by the Revenue (Joint Commissioner of Commercial Taxes and Commercial Taxes Officer) against an order of...

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Supreme Court Upholds Consumer Commission Order Directing Builder to Refund Amount with Interest in Flat Possession Delay Case. Builder's Appeal Dismissed as Subsequent Purchaser Entitled to Interest from Deposit Dates Under Consumer Protection Act, 1986, Despite Force Majeure Claims.

The dispute arose from a consumer complaint filed by the purchaser against the builder for delayed possession of a residential flat. The original allo...

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Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...