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High Court of Karnataka Considers Penalty Under Section 10(b) of CST Act for Alleged Misuse of C-Forms. The Court Examined Whether Penalty is Leviable When Goods Were Covered in Registration Certificate and There Was No Dishonest Intention.

The combined proceeding involved appeals and revision petitions against orders relating to penalty under the Central Sales Tax Act, 1956. Two dealers,...

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Writ Appeals Filed by Tea and Coffee Plantation Companies Against Denial of Input Tax Credit on Cultivation Inputs under Karnataka Value Added Tax Act, 2003. Issue: Whether Cultivation Inputs Eligible for Tax Credit Under Section 10(2) Read with Section 2(6) and 2(19) of the Act.

The appeals arose from reassessment orders passed under the Karnataka Value Added Tax Act, 2003, denying input tax credit to tea and coffee plantation...

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Bombay High Court Dismisses Petition Challenging MIDC's Allotment of Acquired Land for Residential Township. Land acquired for industrial development can be used for residential purposes as per MIDC's policy; no legitimate expectation of continued industrial use.

The petitioners, Sudam Vithoba Dhumal and Dilip Sudam Dhumal, filed a writ petition challenging the action of Respondent No.1, Maharashtra Industrial ...

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Supreme Court Upholds Return of Plaint in Commercial Dispute Case — Immovable Property Not Used Exclusively in Trade or Commerce. Agreement to Sell and Mortgage Deed Registration Dispute Falls Outside Commercial Courts Act, 2015 as Land Was Not Pled to Be Used for Trade or Commerce.

The appellant, Ambalal Sarabhai Enterprises Ltd., filed a Commercial Civil Suit No. 41/2018 before the Commercial Court at Vadodara seeking enforcemen...

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High Court of Judicature at Bombay Hears Customs Appeals on Domestic Clearance of Duty-Free Input Products Under Advance Authorizations. Core Issue Whether Tribunal Correctly Interpreted Foreign Trade Policy 2004-2009 Paras 4.1.3 and 4.1.5 to Permit Domestic Sales Before Export Obligation Fulfillment.

The High Court of Judicature at Bombay heard a batch of 17 customs appeals filed by various companies and individuals against three Commissioners of C...

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Bombay High Court Considers Writ Petition Against Customs Seizure of Imported Engine Oil for Alleged Undervaluation. Petitioner Challenges Investigation and Provisional Release Conditions Requiring Rs.6.7 Crores Bond and Rs.2 Crores Bank Guarantee Under Customs Act, 1962 and Customs Valuation Rules, 2007.

The petitioner, Indosheel Mould Limited, a company based in Coimbatore, imported Mercedes-Benz Engine Oil from Sinopec Lubricant (Singapore) Pte Ltd t...

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Madras High Court Allows Revision Petition to Strike Off Plaint in Owners Association Dispute — Suit Barred by Tamil Nadu Apartment Ownership Act, 1994 and Specific Relief Act, 1963. Owners Association lacked authority to sue for common areas; proper remedy was under the Act or arbitration.

The case involves a civil revision petition filed by Hiranandani Amalfi Owners Association (petitioner) under Article 227 of the Constitution of India...