Search Results for "Section 2(54)"

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Bombay High Court Quashes Show Cause Notices and Order in Cenvat Credit Case Due to Inordinate Delay. Recovery of Central Excise Duty for Periods 2007-2008 Barred by Limitation as Notices Issued After Unreasonable Delay of Over 13 Years.

The Petitioner, Godrej & Boyce Mfg. Co. Ltd., filed a writ petition before the Bombay High Court challenging five show cause notices issued between 20...

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Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-Tax Act, 1961 for Lack of Reasonable Belief of Income Escaping Assessment. Notices Issued Beyond Four Years Without Fresh Material Held Invalid.

The petitioner, Sea Sagar Construction Co., a partnership firm, filed three writ petitions challenging notices dated 19 January 2012 issued under Sect...

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Bombay High Court Alters Conviction from Murder to Culpable Homicide in Father-in-Law Killing Son-in-Law Case. Single Blow with Wooden Stick During Sudden Quarrel Over Marital Discord Does Not Attract Section 302 IPC but Section 304 Part II.

The appellant, Hasan Mohamed Kadar Badshah, was convicted by the Additional Sessions Judge, Greater Mumbai, for the murder of his son-in-law under Sec...

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Bombay High Court Dismisses Second Appeals in Property Dispute Over Sale Deed Validity — Concurrent Findings of Fact Not Disturbed Under Section 100 CPC. Court Held That No Substantial Question of Law Arises When Findings Are Based on Appreciation of Evidence and Are Not Perverse.

The case involves two second appeals arising from a property dispute. The appellants, Rambhau Maroti Fating and others, and M/s L.G. Developers & Buil...

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Bombay High Court Dismisses Bail Application of Accused in UAPA Case on Grounds of Parity and Merits. Parity with co-accused granted bail is not a valid ground when the applicant's role is distinct and the first bail application was rejected on merits.

The applicant, Dr. Gokarakonda Naga Saibaba, filed a second bail application under Section 439 of the Code of Criminal Procedure, 1973, seeking bail i...

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High Court Dismisses Compensation Claim in GST Arrest Case -- Petitioner's Allegations of Illegal Detention Rejected -- Proper Procedure Followed Under CGST Act

The petitioner, filed a criminal writ petition seeking compensation of Rs. 10,00,000/- for alleged illegal arrest and detention by GST authorities -- ...