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Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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Supreme Court Allows Appeal in Land Acquisition Dispute Due to Failure to Follow Statutory Procedure and Prove Compensation Payment. State Cannot Retain Land Without Valid Acquisition Under Sikkim Land (Requisition and Acquisition) Act, 1977.

The case involves a dispute over 7.07 acres of land in East Sikkim that was allegedly acquired by the Agriculture Department of the Government of Sikk...

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Bombay High Court Dismisses Petition Challenging Modvat Credit Lapse Provisions in Finance Act, 1999. Retrospective Validation of Rules Causing Lapse of Accumulated Credit Upheld as Within Legislative Competence and Not Violative of Fundamental Rights.

The petitioner, Coral Cosmetics Limited, a company incorporated under the Companies Act, 1956 and registered as a Small Scale Industry, was engaged in...

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Bombay High Court Dismisses Petitioners' Challenge to Land Acquisition for MIHAN Project — Upholds Validity of Notifications Under Land Acquisition Act, 1894. Court holds that substantial compliance with Section 4(1) and Section 6 is sufficient and challenge after award is barred by delay and laches.

The petitioners, Bhawarlal Shankarlal Sarda and Lasmikant Shankarlal Sarda, filed two writ petitions challenging the land acquisition proceedings init...

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High Court Appoints Arbitrator and Grants Interim Relief in Loan Default Case Under Arbitration and SARFAESI Acts. Applicant Secures Protection for Mortgaged Property in Dispute with Respondents

The High Court of Bombay heard two connected applications filed by Tata Capital Housing Finance Limited against Inderjeet Sahni and others. The first ...