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Bombay High Court Dismisses Petition Seeking Enforcement of Customs Facility Notice Against Shipping Lines. No Statutory Duty Imposed on Customs to Prosecute Shipping Lines for Non-Compliance with Facility Notice No.69 of 2011.

The petitioners, J.J. Polyplast Private Ltd, Aishwarya Plast Exports Private Ltd, and Mr. Sanjesh Jain, are importers dealing in plastic raw materials...

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Supreme Court Hears Appeals Against High Court Quashing of Tax Assessment in Inter-State Gas Sale Dispute. State Imposed Tax on Sale of Natural Gas Extracted Under Production Sharing Contract, High Court Quashed Assessment and Directed Refund.

The Supreme Court of India heard a group of civil appeals filed by the State of Uttar Pradesh against the judgment of the Allahabad High Court, Luckno...

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Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

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Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.

The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...

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Supreme Court Upholds State Rules on Motor Vehicle Alteration Over Central Prototype Norms. Kerala Motor Vehicle Rules permit structural alterations with registering authority's approval, overriding Central Motor Vehicle Rules' restriction on deviation from prototype test.

The case involved a conflict of judicial opinion in the Kerala High Court regarding the permissibility of structural alterations to motor vehicles tha...

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Madras High Court Allows Appeal in Part in Foreign Award Enforcement Case, Remands for Consideration of Group of Companies Doctrine. The court held that the group of companies doctrine may bind a non-signatory to an arbitration agreement if there is commonality of interest and involvement in the contract.

The appellant, LSS Ocean Transport DMCC, a company incorporated in UAE, filed an appeal against an order dated 16.10.2023 in Arb.O.P.No.(Comm.Div.) 19...