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High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

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Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7 and 13(1)(d) of Prevention of Corruption Act, 1988.

The appellant, Madhukar Nagnathrao Bandale, was a Junior Clerk in Upper Painganga Project, Sub-Division No.3, Isapur. The complainant, Ganpat Kasture ...

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Bombay High Court Considers Petitions Challenging Departmental Enquiry Initiation Against Judicial Officer for Breach of CJI Guidelines. Court Examines Whether Enquiry Requires Written Complaint Supported by Affidavit Under Maharashtra Civil Services (Disciplinary and Appeal) Rules, 1979.

The matter arose from two writ petitions filed by a Civil Judge Junior Division challenging orders dated 15-07-2016 by which the Registrar General of ...

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High Court of Bombay Adjudicates Challenge to Reopening of Assessment under Section 148 of Income Tax Act. Assessee Contends Full Disclosure and Argues Against Grounds of Under-assessment, While Revenue Defends Notice Based on Tangible Material and Absence of Previous Query.

The case involved a writ petition filed by the Export Credit Guarantee Corporation of India Ltd. challenging a notice dated 24 March 2011 issued by th...

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Bombay High Court Grants Interim Injunction Restraining Co-operative Housing Society from Appointing Another Developer in Redevelopment Dispute. Letters exchanged between developer and society held to constitute a binding contract for redevelopment, and termination letter declared illegal.

The plaintiff, Pittie Antariksh Grl Pvt Ltd, a real estate company, filed a suit seeking declaration that letters dated 30/8/2021 and 23/10/2021 const...

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KAHC010168012022_1

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High Court of Karnataka Acquits Foreign Nationals in NDPS Case Due to Lack of Conscious Possession. Conviction under Sections 21(C) and 28 of NDPS Act set aside as prosecution failed to prove possession of heroin beyond reasonable doubt.

The judgment pertains to two criminal appeals filed by foreign nationals, Marek Jaroslaw Lewandowicz and Johann Tuchler, against their conviction unde...