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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 Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

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Bombay High Court Quashes Auction Sale in Co-operative Bank Recovery for Non-Compliance with Rule 107 of Maharashtra Co-operative Societies Rules, 1961. Sale Set Aside Due to Failure to Follow Mandatory Procedure and Lack of Proper Notice to Borrower.

The petitioner, M/s. Puran Automobiles, a partnership firm, had taken a loan from the respondent Janta Sahakari Bank Ltd. The Bank obtained a certific...

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Bombay High Court Upholds Admission of Winding-Up Petition Against Telecom Company Due to Substratum Erosion and Deadlock. Cancellation of 2G Licences and Irreconcilable Differences Between Equal Shareholders Justify Winding-Up Under Section 433(f) of the Companies Act, 1956.

The appeal arose from an order of the company judge admitting a petition for winding up of Etisalat D.B. Telecom Limited (the company) under Section 4...

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Bombay High Court Allows Writ Petition Challenging Unauthorized Cancellation of Students' Admissions Under RTE Act — Block Development Officer Lacks Power to Cancel Admissions Confirmed by Competent Committee.

The case involves two young students, aged 6 and 7, who were admitted to schools under the Right of Children to Free and Compulsory Education Act, 200...

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Supreme Court Allows OBC Female Candidates in UP Police Constable Recruitment to Be Selected in General Category Based on Merit. Horizontal Reservation Principle Applied Equally to Female Candidates, Directing State to Consider OBC Females Scoring Above General Female Cut-Off.

The case pertains to a Miscellaneous Application filed by Ms. Sonam Tomar (OBC-Female) and Ms. Reeta Rani (SC-Female) who participated in the 2013 sel...