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Bombay High Court Allows Refund Claim Under CGST Act Despite Previous Sanction for Overlapping Period. Second refund application for a specific month within a previously covered quarter is maintainable as the earlier sanction did not adjudicate the claim for that month.

The petitioner, Valmet Flow Control Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order dated 3 April...

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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High Court of Karnataka Dismisses Company's Writ Petition Challenging Land Acquisition Awards for Irrigation Project — Title Not Established. Company failed to prove ownership of acquired lands, hence no locus standi to challenge awards under Land Acquisition Act, 1894.

The petitioner, Ugar Sugar Works Limited, a public limited company, filed a writ petition under Articles 226 and 227 of the Constitution of India chal...

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High Court of Karnataka Dismisses Writ Petition Challenging Land Acquisition Awards for Irrigation Project — Petitioner's Title Not Established as Owner of Acquired Lands. Petitioner claiming tenancy cannot challenge acquisition without established title.

The petitioner, Ugar Sugar Works Limited, a public limited company, filed a writ petition under Articles 226 and 227 of the Constitution of India chal...

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Bombay High Court Allows Appeal in Sugar Mill Licensing Case — Aerial Distance Certificate Requirement Not Applicable to Defunct Factory. Clause 6A of Sugarcane (Control) Order, 1966 Requires Existing and Operating Sugar Factory for Distance Calculation.

The appellant, Bhavna Agro Products and Services Private Limited, sought to establish a sugar mill and applied for an Aerial Distance Certificate unde...

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Bombay High Court Dismisses Petitions Challenging Entertainment Duty on Amusement Park Admission Fee. Lumpsum Charge for Entry and Entertainment is Subject to Duty Under Bombay Entertainment Duty Act, 1923.

The petitioners, Pan India Paryatan Limited and its director, owned and operated an amusement park in Greater Bombay which opened to the public on 25t...