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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...

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Supreme Court

Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Amendment to Section 8(5) of CST Act Cannot Retrospectively Affect Accrued Benefits Under PSI 1993. The Court held that the State Government's power to grant exemption under Section 8(5) of the Central Sales Tax Act, 1956 includes dispensing with Form C/D requirements, and the 2002 amendment is prospective, not affecting vested rights.

12 Feb 2025

The case involves a challenge by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices seeking to withdraw t...

Supreme Court

Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Vested Rights Not Affected by Amendment. State Cannot Withdraw Exemption Granted Under Section 8(5) of CST Act for Inter-State Sales Prior to 2002 Amendment.

10 Feb 2025

The case involves appeals by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices issued by the Sales Tax D...

Supreme Court

Supreme Court Quashes Criminal Proceedings Against Manufacturer in Drugs and Cosmetics Act Case — Sale to Another Manufacturer for Further Processing Not a Contravention. The Court held that sale of Nitrous Oxide I.P. by a licensed manufacturer to another manufacturer for further manufacturing does not violate Section 18(a)(vi) read with Rule 65(5)(1)(b) of the Drugs and Cosmetics Rules, 1945, as the definition of 'manufacture' under Section 3(f) of the Drugs and Cosmetics Act, 1940 includes repacking and refilling.

28 Jan 2025

The present appeal arises from a criminal complaint filed by the Drugs Inspector, Kadapa, against several accused, including the appellants (Accused N...

High Court

Bombay High Court Upholds Acquittal in Food Adulteration Case Due to Non-Compliance with Sampling Procedure. Failure to Take Samples in Clean and Dried Bottles as Required Under Rule 14 of Prevention of Food Adulteration Rules, 1955 Renders Prosecution Unreliable.

17 Feb 2020

The State of Maharashtra appealed against the acquittal of Ashishkumar Dineshkumar Patel, proprietor of M/s. New Rajashiri Oil Depot, for offences und...

Supreme Court

Supreme Court Dismisses Appeal by Steamer Agent Challenging Port Trust Circular Limiting Storage Duration. Circular Held Valid as Administrative Measure to Decongest Port, Not a Tariff Fixation.

17 Sep 2019

The appellant, Maheshwary Handling Agency Private Limited, a steamer agent, challenged a circular dated 31st August 1998 issued by the Traffic Manager...

High Court

Bombay High Court Dismisses Customs Appeal Against Acquittal in Import of Brand New Goods Under Transfer of Residence Facility. Prosecution Failed to Prove Goods Were Not Used Personal Effects, Acquittal Under Section 135 Customs Act, 1962 Upheld.

6 Feb 2018

The Assistant Commissioner of Customs, Marine and Preventive Wing, Bombay appealed against the judgment and order dated 11th October, 1999 passed by t...

High Court

Bombay High Court Allows Settlement Application in Customs Duty Case — Settlement Commission Cannot Reject Application on Grounds Not Specified in Section 127B of Customs Act, 1962. The court held that the conditions for rejection of a settlement application are only those enumerated in Section 127B(1) of the Customs Act, 1962, and the Settlement Commission cannot impose additional conditions such as requiring the applicant to admit the entire duty liability before filing the application.

21 Nov 2016

The petitioner, M/s Auto Creaters, filed a Writ Petition under Article 226 of the Constitution of India challenging the common order dated 14th March ...

High Court

Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 50 Notice. Failure to Inform Appellant of Right to Search Before Magistrate or Gazetted Officer Renders Recovery of Contraband Illegal and Conviction Unsustainable.

12 Oct 2015

The appellant, Ms. Naomi Banda, a Zambian national, was convicted by a Special Judge under the Narcotic Drugs and Psychotropic Substances Act, 1985 (N...

High Court

Bombay High Court Dismisses Petition Challenging Trade Circulars Restricting CST Exemption to Registered Dealers. State Government Cannot Grant Exemption for Inter-State Sales to Unregistered Dealers Under Section 8(5) of Central Sales Tax Act, 1956 After 2002 Amendment.

30 Aug 2012

The petitioners, Prism Cement Limited and its shareholder/director, filed a writ petition challenging three trade circulars issued by the Commissioner...

High Court

Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reopening under Section 147 of Income Tax Act, 1961 Held Invalid as Assessee Had Made Full Disclosure in Return and Notes.

10 Feb 2012

The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, filed its return of income for Assessment Year 2006-...

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