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Bombay High Court Allows Appeal in Central Excise Case: Commissioner's Decision on Nil Duty Binding on Assessing Officer. Duty on DTA Clearances of Fresh Mushrooms by 100% EOU Held Nil Following Commissioner's Order Under Section 3(1) of Central Excise Act, 1944.

The appellant, ECO Valley Farms & Foods Limited, a 100% Export Oriented Unit (EOU) engaged in cultivation, manufacture, and export of fresh/processed ...

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Bombay High Court Dismisses Condonation of Delay Application by Municipal Corporation Due to Lack of Sufficient Cause. Delay of 235 Days in Filing Appeal Not Explained with Affidavit or Proper Grounds, Limitation Act, 1963 Section 5.

The Municipal Corporation of Greater Mumbai filed an application for condonation of delay of 235 days in filing a first appeal against a decision of t...

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Supreme Court Allows Revenue Appeal: Rectification Under Section 35 of Income-tax Act Valid for Mistake Arising from Retrospective Amendment. Retrospective Operation of Proviso to Section 18-A(5) Renders Original Assessment Order Erroneous on Face of Record.

The dispute arose from the retrospective amendment of Section 18-A(5) of the Indian Income-tax Act, 1922 by the Indian Income-tax (Amendment) Act, 195...

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Supreme Court Upholds NGT Order Quashing Environmental Clearance for Peripheral Ring Road Due to Stale EIA Data. Primary Data Collected Over Three Years Before Submission Invalidates Clearance Under EIA Notification 2006.

The appeal arose from a judgment of the National Green Tribunal (NGT) dated 8 February 2019 quashing the Environmental Clearance (EC) granted to the B...

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Bombay High Court Delivers Judgment on Plea for Sentence Adaptation Under Repatriation of Prisoners Act, 2003. Case Involves Interpretation of Section 13(6) and Bilateral Agreement with Mauritius Regarding Transfer of Sentenced Persons.

(1) Background — The case involved a criminal writ petition before the Bombay High Court challenging an order of the Government of India, Ministry o...

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Supreme Court Upholds Ban on Apartmentalisation in Chandigarh Residential Plots to Preserve City's Original Character. Fragmentation of single dwelling units into multiple apartments violates Rule 16 of Chandigarh Estate Rules, 2007 and the Chandigarh Master Plan 2031.

The case involves a Public Interest Litigation filed by the Chandigarh Citizens Forum (appellants) against the Chandigarh Administration and others, s...