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Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

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Karnataka High Court Allows Revenue Appeal in GST Vehicle Seizure Case — Upholds Requirement of Advance Intimation Under Section 129(6) of KGST Act. Failure to Furnish E-Way Bill Details Before Movement Attracts Penalty Despite Subsequent Production.

The case involves an intra-court appeal filed by the Revenue (Joint Commissioner of Commercial Taxes and Commercial Taxes Officer) against an order of...

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Supreme Court Reverses High Court Order in Tender Dispute Involving Foreign Sovereign Funding. High Court Erred in Interfering with Technical Bid Rejection Under Article 226 as Project Funded by Japanese Loan with Non-Negotiable Terms Under Memorandum of Understanding.

The dispute arose from a tender process for the Mumbai-Ahmedabad High Speed Rail Project, where the National High Speed Rail Corporation Limited (NHSR...

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High Court of Bombay at Aurangabad Dismisses Appeals by Insurance Company and Owner in Motor Accident Claim — Negligence of Driver Upheld. Compensation Award of Rs. 7,50,000 Confirmed Under Motor Vehicles Act, 1988.

The case arises from a motor accident claim filed by the legal representatives of Balkrushna Khandagale, who died in a collision between a motorcycle ...

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Bombay High Court Dismisses State Appeal in NDPS Case Due to Non-Compliance with Mandatory Provisions. Acquittal of Accused for Possession of Charas and Ganja Upheld as Search and Seizure Violated Sections 42 and 50 of NDPS Act, 1985.

The State of Maharashtra appealed against the judgment and order dated 12-8-1988 passed by the IV Additional Sessions Judge, Thane, acquitting the res...