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Bombay High Court Dismisses Revenue's Appeal in Central Excise Penalty Case — CESTAT Order Upheld. Penalty under Rule 209A of Central Excise Rules, 1944 set aside for lack of evidence of aiding and abetting.

The case involves two appeals filed by the Commissioner of Central Excise, Mumbai, against the orders of the Customs, Excise and Service Tax Appellate...

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Karnataka High Court Allows Appeal in KVAT Penalty Case — Assessee's Goods in Transit Not Liable to Penalty Under Section 53(7) of KVAT Act, 2003. Goods Intercepted While Moving from Pune to Bangalore with Valid Invoice; Penalty Set Aside as No Contravention of Act Established.

The appellant, M/s Jai Hind Ply, a proprietorship concern engaged in the sale of plywood, timber, and related materials, is registered under the Mahar...

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Bombay High Court Dismisses Suit Against Port Trust as Barred by Limitation Under Section 120 of Major Port Trust Act, 1963. Suit filed beyond six months from accrual of cause of action is not maintainable.

The plaintiff, American President Lines Ltd. and others, filed a suit against the Board of Trustees of the Port of Bombay (BPT) and Nahar Industrial E...

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Bombay High Court Allows Petition of Supplier Against Western Coalfields Limited for Withholding Admitted Dues. Withholding of Payment Based on Vigilance Report Without Hearing Violates Natural Justice.

The petitioner, Sujyoti India (P) Limited, a private limited company and authorized distributor of SKF India Limited, entered into a rate contract wit...

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High Court of Karnataka Quashes Detention of Goods Under GST for Lack of Jurisdiction — Second Detention Without Proper Authorization Invalid. The court held that detention of goods under Section 129 of CGST Act, 2017 requires proper authorization and cannot be done without jurisdiction.

The petitioner, a transporter registered under the Central Goods and Services Tax Act, 2017 (CGST Act) and Integrated Goods and Services Tax Act, 2017...

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Bombay High Court Allows Union of India's Appeal in Railway Claims Case — Claim for Non-Delivery of Onions Held Time-Barred Under Section 78B of Railways Act, 1890. Notice of Claim Given After Six Months from Date When Delivery Ought to Have Taken Place, Hence Claim Not Maintainable.

The appellant, Union of India, represented by the General Managers of Central and Northern Railways, appealed against the judgment and decree of the R...