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High Court of Karnataka at Bengaluru Considers Second Appeals on Maintainability of Civil Suits Involving Electricity Tariff Dispute – Core Issue Is Bar on Civil Court Jurisdiction Under Section 145 of the Electricity Act, 2003

The appellants, who were plaintiffs in the original suits, filed four separate suits (O.S. Nos. 613/2013, 612/2013, 610/2013, and 611/2013) before the...

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High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...

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Supreme Court Allows Appeals by DISCOMs and Generating Companies in Electricity Tariff Dispute — Change in Law Compensation for Coal Shortfall Must Be Computed Based on Actual GCV and SHR as per PPAs.

The judgment involves two civil appeals concerning the determination of compensatory tariff for Change in Law events under long-term Power Purchase Ag...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Dismisses Petition Challenging Police Notices Restricting Hotel Timings — Government Notification Under Shops Act Cannot Override Police Act Restrictions on Eating Houses.

The petitioners, Yogesh Panditrao Khaire and others, are running a hotel named 'Hotel Saheba' in Nashik. They obtained a licence under the Bombay Shop...

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Bombay High Court Full Bench adjudicates the limitation period for recovery of electricity charges under Section 56(2) of the Electricity Act, 2003. Conflicting Division Bench decisions on whether dues beyond two years can be recovered when not continuously shown as arrears are reconciled.

The case originated from a writ petition challenging an order of the Electricity Ombudsman regarding recovery of electricity dues for a period beyond ...