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Deemed Dealer under MVAT Act and Prospective Effect of Tax Liability. High Court of Bombay Decides on Tax Liability of Government-Constituted Trust under Maharashtra Value Added Tax Act, 2002

On the Issue of Deemed Dealer: The Court held that SASF was a “deemed dealer” under Section 2(8) of the MVAT Act. The Court found that SASF fel...

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Retrospective Effect of Unconstitutional Provisions – Arbitral Tribunal Directed to Reconsider Solatium – Judicial Discretion Under Section 34(4) of Arbitration and Conciliation Act, 1996 Upheld

National Highways Act, 1956 – Section 3(J) Declared Unconstitutional – Arbitral Award Remitted for Solatium Consideration – Writ Petition Dismis...

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Supreme Court Dismissed Appeals Seeking Quashing of FIRs Based on Procedural Lapse – Affirmed Prospective Application of Affidavit Requirement in Section 156(3) CrPC Complaints

a) Judicial decisions are presumed retrospective unless stated otherwise; however, procedural safeguards can be prospective to avoid undue hardship (P...

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Bombay High Court Issued Writ of Prohibition Against Proceedings by Non-Financial Institution

Constitution of India, 1950 (COI) – Article 226 and Article 227 – High Court’s writ jurisdiction to issue Writ of Prohibition when there is a cl...

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Tenant’s Right to Purchase Tenanted Land Under Maharashtra Tenancy and Agricultural Lands Act, 1948 – Whether Barred by Res Judicata and Failure to Issue Intimation Within Statutory Period?

Landlord’s Obligation to Intimate Tenant of Attaining Majority – Retrospective Application of 1969 Amendment – Tenant’s Right to Purchase Land...

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Supreme Court Upholds High Court’s Decision – Rule 21(8) of Punjab VAT Rules Cannot Be Applied Retrospectively Without Statutory Sanction

The Supreme Court dismissed the appeal, upholding the High Court’s decision. Held that Rule 21(8) of the Punjab VAT Rules could not be applied r...

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Supreme Court Upholds Demand Notices for Recovery of Rebate on Electricity Tariff. Promissory Estoppel Yields to Public Interest – Rebate Withdrawal Validated

The Supreme Court dismissed the appeals, holding that: The appellants were not entitled to the rebate under the notification dated 30.09.1991, as the...

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State Of Maharashtra Could Not Withdraw Tax Exemption Granted Under Package Scheme Of Incentives 1993 By Applying Finance Act 2002 Retrospectively.

Supreme Court Held That Tax Exemption Benefits Accrued Under The Eligibility And Entitlement Certificates Could Not Be Taken Away Retrospectively With...

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Quashing of Show Cause Notice issued by the Director General of Foreign Trade under the Foreign Trade (Development and Regulation) Act, 1992 – Applicability of Policy Circular and Doctrine of Res Judicata – Prospective and Retrospective Clarification of Foreign Trade Policy, 2004–2009

The High Court of Bombay quashed and set aside the Impugned SCN, holding that it was barred by the doctrine of res judicata and constituted an arbitra...

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Land Acquisition Compensation – Solatium and Interest Entitlement – Retrospective or Prospective Application of Law. Supreme Court Reaffirms Compensation Rights – No Prospective Limitation on Solatium and Interest for Landowners.

Constitution of India, 1950 – Article 14 – Article 300A – Land Acquisition Act, 1894 – National Highways Act, 1956 – Right to Fair Compensat...