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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Bombay High Court Admits Central Excise Appeal on Conditional Exemption and Cenvat Credit. The Appeal Raises Substantial Questions of Law Regarding Notification No.6/2006-C.E. and Credit on Aggregates Used in Export.

The Bombay High Court heard a central excise appeal filed by Mahindra & Mahindra Ltd. against the Commissioner of Central Excise, Mumbai-V. The appell...

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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

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Bombay High Court Allows Reference to Arbitration in Derivative Action Under Arbitration and Conciliation Act. Section 45 Does Not Require Reciprocity of Territory; Disputes Under Buyback Agreement Without Arbitration Clause Covered by Related Agreements' Arbitration Clauses.

The case pertained to a Notice of Motion under Section 45 of the Arbitration and Conciliation Act, 1996 filed by Defendant Nos. 1 and 2 in a suit brou...

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High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.

This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...

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Bombay High Court Allows Petition Challenging Market Fee on Copra as Not Notified Agricultural Produce Under APMC Act. Explanation to Rule 32(1) of Goa APMC Rules Held Ultra Vires as Copra Not in Schedule to Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963.

The petitioners, Marico Industries Ltd. and Jude Linhares, filed a writ petition before the Bombay High Court at Goa challenging the demand for market...

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Bombay High Court Dismisses Market Committee's Petition Challenging Quashing of Market Fee Demand on Processed Chicken. Processing of Chicken Does Not Constitute 'Sale' of Agricultural Produce Under the Maharashtra Agricultural Produce Marketing (Development and Regulation) Act, 1963.

The petitioners, Agricultural Produce Market Committee, Panvel, and its Chairman, filed a writ petition under Article 226 of the Constitution of India...

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Supreme Court Upholds International Arbitral Award in Coal Supply Dispute — Damages Awarded for Breach of Contract. Division Bench of Delhi High Court Erred in Setting Aside Majority Award Under Section 37 of Arbitration and Conciliation Act, 1996 as Findings Were Plausible and Not Perverse.

The Supreme Court of India heard an appeal against a Division Bench judgment of the Delhi High Court that had set aside a majority international arbit...

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Bombay High Court Allows Writ Petition Against Octroi Levy on Concentrate Used in Carbonated Beverages. Court Holds That Concentrate Is Not 'Sweetened Aerated Water' Under Entry 60 of Schedule H of the Bombay Provincial Municipal Corporation Act, 1949.

The petitioner, Pepsico India Holdings Private Limited, is a company engaged in the manufacture and sale of carbonated beverages. It imports a concent...