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Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

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Supreme Court Allows Appeals of University Teachers on Superannuation Date Interpretation. Statute 16.24 Proviso Entitles Teachers to Continue Till June 30 Following Retirement, Not Just End of Month.

The Supreme Court allowed the appeals filed by professors of Kumaun University against the Uttarakhand High Court's judgment that had restricted their...

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Bombay High Court Dismisses Petition Seeking Permanent Employment from LIC — No Right to Regularisation for Temporary Employees. Petitioner failed to establish any legal right to permanent status or scheme for absorption under Article 226.

The petitioner, Pramod V. Bhatre, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court seeking a directio...

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Bombay High Court Holds Section 143-A of Negotiable Instruments Act Directory — Interim Compensation Requires Recording of Reasons. Court clarifies that Section 143-A is not mandatory and reasons must be recorded for quantum under Section 143-A(2).

The judgment arises from two criminal writ petitions filed by Ashwin Ashokrao Karokar (accused) against Laxmikant Govind Joshi (complainant) under the...

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High Court of Karnataka Allows Assessee's Appeal in Sales Tax Case — Revisional Order Set Aside for Violation of Natural Justice. Penalty under Section 8(3)(b) of CST Act, 1956 Quashed as Assessee Was Not Given Opportunity to Cross-Examine Driver of Vehicle.

The appellant, M/S Apotex Research Private Limited, an assessee under the Karnataka Value Added Tax Act, 2003, filed a Sales Tax Appeal under Section ...

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Bombay High Court Allows Reference in Income Tax Case — Remands to Tribunal for Fresh Determination on Cessation of Liability Under Section 41(1) of Income Tax Act, 1961. Disputed Liability for Forest Produce Price Not Ceased Merely Because Assessee Did Not Pay Pending Adjudication.

The case involves an income tax reference by the Income Tax Appellate Tribunal to the Bombay High Court regarding the applicability of Section 41(1) o...

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Bombay High Court Dismisses Employer's Challenge to Reference of Minimum Wages Dispute to Industrial Tribunal. Settlement Barring Financial Demands Does Not Preclude Statutory Minimum Wages Claim Under Industrial Disputes Act, 1947.

The petitioner, Pix Transmissions Limited, an employer, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an o...