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Bombay High Court Quashes GST Demand Against University for Violation of Natural Justice — Failure to Grant Personal Hearing Renders Order Illegal Under Section 74(1) of CGST Act, 2017. Circulars Mandating Personal Hearing Before Adverse Order Are Binding on Adjudicating Authority.

The University of Mumbai, established under the Bombay University Act, 1953 and later governed by the Maharashtra Public Universities Act, 2016, filed...

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Bombay High Court Upholds Conviction of Court Clerk for Criminal Breach of Trust and Forgery of Records. Property Clerk misappropriated muddemal property and amounts, and made false entries in registers, convicted under Sections 409, 466, 477 IPC.

The applicant, Kanhaiyalal Damahe, was a property clerk in the Court of Civil Judge Junior Division, Saoner, from 1.6.2001 to 31.5.2005. During his te...

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High Court of Karnataka Dismisses Appeal in Service Tax Reimbursement Dispute — Contractual Obligation Not Imposed by Tender. Amendment of law does not automatically entitle contractor to reimbursement of service tax paid after contract execution.

The appellant, M/s. Jyothy Fabricare Service Ltd., filed a writ appeal against the order of a learned Single Judge dismissing its writ petitions seeki...

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High Court of Karnataka Quashes Service Tax Demand on Payment Aggregator Services for FY 2015-16. Services Provided by FIS Payment Solutions to Acquiring Banks for Settlement of Card Transactions Held Not Taxable as 'Business Auxiliary Service' Under Finance Act, 1994.

The petitioner, FIS Payment Solutions and Services India Private Limited, a company incorporated under the Companies Act, 1956, provides payment aggre...

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High Court Allows Writ Petition of Centenarian Freedom Fighter Seeking Arrears of Central Gaurava Dhana Pension. The court directed payment of Rs.3,71,280/- as arrears of pension under the Swatantra Sainik Samman Gaurava Dhana scheme, with interest for delayed payment.

The petitioner, Sri H. Nagabhushana Rao, aged about 101 years (now 102), filed a writ petition under Article 226 of the Constitution of India seeking ...

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Bombay High Court Allows Appeal in Motor Accident Claim for Businessman with 50% Disability. Compensation enhanced from Rs. 3,50,000 to Rs. 9,27,000 by applying correct multiplier of 18, adding future prospects, and not deducting personal expenses.

The appellant, Ramchand Kishnani, a businessman aged 42, filed a claim petition under Section 166 of the Motor Vehicles Act, 1988, seeking compensatio...

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Bombay High Court Allows Revenue's Appeal in Central Excise Case on CENVAT Credit Restriction for Inputs from 100% EOU. Rule 3(6)(a)(i) of CENVAT Credit Rules, 2002 restricts credit on inputs manufactured by a 100% EOU, and reversal under Rule 3(4) does not remove the restriction.

The Commissioner of Central Excise, Raigad filed an appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise ...

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Bombay High Court Allows Cenvat Credit Appeals in Central Excise Case — Extended Limitation Period Not Invokable Without Suppression of Facts. Credit Denial Unsustainable When Simultaneously Available to Other Factories Under Cenvat Credit Rules, 2002.

The case involves four appeals filed under Section 35G of the Central Excise Act, 1944 by M/s. Sanvijay Rolling & Engineering Ltd. and Sanjay P. Agarw...