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Bombay High Court Adjudicates Central Excise Appeal on Service Tax Liability for Veterinary and Testing Services. Assessee Claims Exemption Under Notification No. 13/2003-ST for Commission Agent Services, While Revenue Alleges Taxable Business Auxiliary Services.

The appeal was filed before the High Court of Judicature at Bombay under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Exci...

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Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...

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Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

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Supreme Court Quashes Externment Order in Maharashtra Police Act Case Due to Procedural Lapses and Lack of Evidence. Externment Order Under Section 56(1)(a)(b) of Maharashtra Police Act, 1951 Found Legally Unsustainable as Based on Vague Allegations and Pending Criminal Cases Challenged as Malicious.

The appeal arose from a judgment of the Nagpur Bench of the Bombay High Court, which dismissed a criminal writ petition challenging an externment orde...

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Supreme Court Quashes Blacklisting of Drug Manufacturer for Supplying Sub-Standard Cream Due to Reliance on Erroneous Test Report. Appellate Lab Report Under Section 25(4) of Drugs and Cosmetics Act, 1940 Held Conclusive, Ignoring It Renders Decision Perverse.

The appellant, Medipol Pharmaceutical India Pvt. Ltd., supplied Clotrimazole Cream 1% 15 gm tubes to the respondent, Post Graduate Institute of Medica...

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Supreme Court Allows Appeal in Cheque Dishonour Case: Successive Legal Notices Permissible Under Section 138 of Negotiable Instruments Act. Delay in Filing Complaint Condoned as Sufficient Cause Shown.

The dispute arose from two cheques drawn on the State Bank of India for Rs 36,00,000 and Rs 13,00,000, which were dishonoured and returned unpaid unde...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Reappraisal of Same Facts Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, CitiusTech Healthcare Technology Pvt. Ltd., filed a writ petition challenging a notice dated 27 March 2021 issued under Section 148 of...

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Bombay High Court Quashes Reopening Notice in HDFC Bank Bad Debts Case — No Failure to Disclose Material Facts. Section 148 notice under Income Tax Act, 1961 set aside as reassessment based on change of opinion and lack of tangible material.

The petitioner, HDFC Bank Ltd., a scheduled bank registered with RBI, filed its return of income for assessment year 2006-07 and claimed deductions un...