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Bombay High Court Strikes Down Rule 90(3) of CGST Rules as Ultra Vires in Refund Re-Application Case. Rule 90(3) requiring fresh refund application within two years of relevant date held inconsistent with Section 54 of CGST Act, 2017.

The petitioner, Saiher Supply Chain Consulting Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging the constit...

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Bombay High Court Dismisses Writ Petition Challenging Mutation Entry in Land Revenue Dispute — Finds No Error in Revenue Authority's Order Based on Prior Civil Court Decree. Mutation Entry Does Not Confer Title and Petition Barred by Delay and Laches.

The petitioners, legal heirs of Laxman Shankar Bandgar, filed a writ petition challenging the order of the Deputy Collector (Land Reforms), Latur, dat...

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Supreme Court Dismisses Appeal in Urban Land Ceiling Case — Possession Validly Taken Under Section 10(5) of ULC Act Before Repeal. Application Under Section 21 Was Barred by Limitation, and Repeal Did Not Affect Lands Where Possession Was Already Taken.

The appeal arose from a dispute concerning surplus land under the Urban Land (Ceiling and Regulation) Act, 1976. The appellants, legal representatives...

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High Court of Judicature at Bombay Allows Landowners’ Challenge to Land Acquisition Award and Corrigendum After 31 Years Due to Invalid Inclusion. Corrigendum Issued Without Statutory Power to Modify Final Award Beyond Reasonable Time Declared Void, and Award Excluding Landowners’ Land Not Binding.

The petitioners, legal heirs of the original landowner Late Ahamad Izzat Mohammed Hasham Dada, filed a writ petition under Article 226 of the Constitu...

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Bombay High Court Dismisses Enforcement Directorate Appeals in FERA Contravention Cases Due to Lack of Evidence and Limitation. Held that mere suspicion cannot substitute proof and that adjudication proceedings under FERA must be initiated within a reasonable time.

The case involves a batch of appeals filed by the Union of India through the Enforcement Directorate against orders of the Appellate Tribunal for Fore...

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Bombay High Court Dismisses Developer's Writ Petition Challenging SRA Eviction Order — Petitioner Lacked Locus Standi as Non-Owner. Slum Rehabilitation Authority's Order to Hand Over Possession to Original Slum Dwellers Upheld Under Maharashtra Slum Areas Act, 1971.

The petitioner, Transcon-Sheth Creators Private Limited, a company incorporated under the Companies Act, 1956, filed a writ petition in the High Court...

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Bombay High Court Quashes Attachment and Sale of Residential Bungalow in Income Tax Recovery Proceedings. Order Beyond Limitation Period Under Rule 68B(3) of Second Schedule and Non-Compliance with Proclamation Requirements Render Sale Invalid.

The case involved a writ petition under Article 226 of the Constitution of India challenging the attachment and proposed sale of a residential bungalo...