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Bombay High Court Allows JSW Steel's Challenge to Electricity Duty Demand on Captive Consumption. Held that electricity generated from captive power plant and consumed for own use is not 'sold' and thus not exigible to electricity duty under the Bombay Electricity Duty Act, 1958.

The petitioner, M/s. JSW Steel Limited, a company engaged in steel manufacturing, operates a captive power plant (CPP) at its factory in Raigad, Mahar...

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High Court Quashes Reassessment Notice and Order for Deceased Assessee in Income Tax Case -- Investment in Debentures Not Escaped Income -- Notice Under Section 148 and Order Under Section 148A(3) of Income Tax Act, 1961 Set Aside

The judgment involves a writ petition filed by Petitioner, the legal heir of a deceased assessee, challenging a reassessment notice and order issued b...

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WRIT PETITION NO. 7034 OF 2024

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Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Guarantee Fee Reversal Issue Already Examined in Original Assessment and Pending Before Tribunal, Reassessment Barred by Third Proviso to Section 147 of Income-tax Act, 1961.

The petitioner, Tata Communications Limited, filed its return of income for Assessment Year 2014-15 on 24 November 2014, which was revised twice in Ma...

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Bombay High Court Upholds Validity of GST Circulars on Input Tax Credit Reversal for Exempted Supplies. Circulars Clarifying Section 17(2) of CGST Act, 2017 Held Not Ultra Vires as They Merely Interpret Existing Provisions.

The petitioner, Fomento Resorts and Hotels Ltd., a company incorporated under the Indian Companies Act, 1956, challenged the validity of Circular No.3...

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Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Beyond Four Years Under Section 147 of Income Tax Act, 1961 — No Failure to Disclose Material Facts. Reopening Based on Change of Opinion Not Permissible; Notice Under Section 148 Quashed.

The petitioner, Hasmukh Estates Pvt. Ltd., a company registered under the Companies Act, 1956/2013, filed a writ petition under Article 226 of the Con...

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High Court of Karnataka Quashes Government Order Dissolving Karnataka State Haj Committee — Violation of Natural Justice and Statutory Procedure Under Haj Committee Act, 2002. The court held that dissolution without hearing members is ultra vires and void.

The petitioners, comprising the Chairman and members of the Karnataka State Haj Committee, challenged the Government Order dated 20.01.2023 issued by ...