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Bombay High Court Allows Amendment of GSTR-1 in GST Case Due to Human Error and No Revenue Loss. Rule of purposive interpretation applied to permit correction of inadvertent reporting of wrong GSTINs under Section 37 of CGST Act, 2017.

The petitioner, Star Engineers (I) Pvt. Ltd., is a company engaged in manufacturing and supplying electronic components to Bajaj Auto Limited (BAL). D...

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Bombay High Court Dismisses Revision Against Order Postponing Decision on Maintainability and Limitation to Trial. Interlocutory Order Not a 'Case Decided' Under Section 115 CPC.

The applicant, a registered public trust, was sued by the respondent for specific performance of an agreement to sell trust property and for a mandato...

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Bombay High Court Quashes Land Acquisition for Public Trust Due to Non-Compliance with Section 5A of Land Acquisition Act, 1894 — Commissioner Failed to Consider Objections Properly After Remand.

The petitioners, owners of agricultural land in Paradsinga, challenged the acquisition of their land for the benefit of Respondent No. 3, a public tru...

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Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...