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Bombay High Court Allows Refund of IGST with Interest for Zero-Rated Export Supplies Under CGST and IGST Acts. Petitioner entitled to refund of IGST paid on export of goods along with interest from date of shipping bill till actual refund.

The petitioner, Shri Charan Singh Surjit Singh Gujral, filed a writ petition under Article 226 of the Constitution of India before the High Court of J...

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Bombay High Court Acquits Accused in Corruption Case Due to Invalid Sanction and Unproven Demand. Sanctioning Authority's Lack of Competence and Failure to Prove Demand by Gesture Alone Lead to Acquittal Under Sections 7 and 13(1)(d) of Prevention of Corruption Act, 1988.

The case arose from a criminal appeal against the conviction of Shankar Babarao Mukkawar, a former Executive Engineer with the Maharashtra Jivan Pradh...

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Bombay High Court Dismisses Customs Appeal Against CESTAT Order Setting Aside Penalty and Confiscation. Import of Vessels for Offshore Exploration Not Liable to Penalty Under Customs Act for Alleged Misdeclaration of Value.

The Commissioner of Customs (Imports), Mumbai, filed an appeal under Section 130(1) of the Customs Act, 1962 against a common order dated 14th August ...

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Bombay High Court Dismisses Plaintiff's Suit for Damages Against Bank in Negligence and Breach of Contract Claim. Plaintiff Fails to Prove Alleged Fraud and Collusion by Bank Officials in Dishonour of Bills of Exchange and Stoppage of Cash Credit Account.

The Plaintiff, Dileep Nevatia, sole proprietor of M/s. Sundeep Industries, filed a suit against the State Bank of India (successor to State Bank of In...

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Bombay High Court Dismisses Probate Petition for Will Dated 1988 Due to Suspicious Circumstances and Failure to Prove Genuine Execution. Court holds that propounder must dispel all suspicions surrounding the will, including unnatural disposition and lack of independent evidence.

The case concerns a testamentary suit filed by Suresh Hemmady, the executor under the will of Mira R. Nadkarni, seeking probate of the will dated 15th...

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Bombay High Court Quashes Show Cause Notice in Customs Valuation Case — Issue Already Adjudicated by CESTAT. Principle of Res Judicata Applied to Successive Show Cause Notices for Enhancing Invoice Value Under Customs Act, 1962.

The petitioner, M/s. Royal Oil Field Private Limited, entered into a contract on February 25, 2002 with M/s. IMX Port National Trading Corporation, Ca...