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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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Supreme Court Upholds Enhanced Compensation in Motor Accident Claim — Ex Gratia Payment Not Deductible. High Court's award of Rs. 48,00,000 with 7.5% interest held just; no interference required.

The case arises from a vehicular accident on 30.12.1995 where Shri Rajpal Singh Johal died after an oil tanker rammed into his car. Two claim petition...

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Bombay High Court Quashes GST Summons Issued by DGGI Ahmedabad to Petitioners in Maharashtra for Lack of Territorial Jurisdiction. Summons under Section 70 of the Central Goods and Services Tax Act, 2017 must be issued by an officer having jurisdiction over the place of business of the person summoned.

The petitioners, Shantanu Sanjay Hundekari, Vikas Agarwal, Yogesh Agarwal, and Mamta Gupta, are residents of Maharashtra and their place of business i...

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High Court of Bombay Dismisses Petition of IRS Officer Challenging Disciplinary Proceedings in Contraband Silver Seizure Case. Petitioner's claim of prior information from informer disbelieved; charge of malafide intention to appropriate reward upheld.

The petitioner, D.S. Karant, a 1969 batch Indian Revenue Service officer, was posted as Additional Commissioner at Mangalore. He claimed to have recei...

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High Court of Bombay at Aurangabad Dismisses Employer's Petition Challenging Overtime Award to Retired Employee Under Section 33C(2) of Industrial Disputes Act. Employer's Internal Circular Limiting Overtime Cannot Override Statutory Entitlement; Employer Failed to Rebut Evidence of Overtime Worked.

The petitioners, Maharashtra State Electricity Transmission Co. Ltd. (MSETCL) and its officers, challenged the judgment and order dated 18.05.2022 pas...

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Bombay High Court Dismisses Employer's Petition Challenging Reinstatement of Workman in Unfair Labour Practice Case. Labour Court's finding of illegal termination and award of 25% back wages upheld as not perverse.

The petitioner, Hartex Tubes Pvt. Ltd., challenged the judgment of the First Labour Court, Nagpur, dated 26.2.2007, which declared the dismissal of re...