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Supreme Court Allows Appeal in Recovery Suit — Holds That High Court Erred in Dismissing Suit on Grounds Not Raised in Pleadings and Without Considering Documentary Evidence. The Court restored the decree for recovery of Rs.96,41,765.31 with interest at 15% per annum from the date of suit till payment.

The appellant, M/s Star Paper Mills Limited, filed a suit for recovery of Rs.96,41,765.31 against the respondents, M/s Beharilal Madanlal Jaipuria Ltd...

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Supreme Court Upholds Levy of Sewerage Cess on Industrial Unit Discharging Effluents Through Common Treatment Plant into Board's Sewer System. Section 55 of HMWS&S Act, 1989 imposes cess irrespective of direct connection, and proviso applies only when area is not served by any sewerage system.

The appellant, Vasant Chemicals Limited, an amalgamated company manufacturing dye intermediates, obtained bulk water supply from the Hyderabad Metropo...

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Bombay High Court Dismisses Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for AY 2007-2008. Failure to Assess Consideration Under Distribution Agreement Constitutes Income Escaping Assessment.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It entered into a Dis...

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Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

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High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.

The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...

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Bombay High Court Allows Refund of Octroi Duty on Goods Not Consumed Within Municipal Limits — Goods Imported into City but Immediately Taken to Factory Outside Octroi Limits Not Liable to Octroi Under Section 114(3) of City of Nagpur Corporation Act, 1948.

The petitioner, Yawalkar Pesticides Pvt. Ltd., a company incorporated under the Companies Act, 1956, had its registered office at Nagpur and a factory...

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Bombay High Court Dismisses Application for Amendment in Commercial IP Suit Due to Delay and Lack of Due Diligence. Amendment After Commencement of Trial Not Allowed Under Order VI Rule 17 CPC as Plaintiffs Failed to Show They Could Not Have Raised the Matter Earlier.

The present Interim Application No. 752 of 2024 was filed by the original plaintiffs, Ramnish Verma and Finesse Fashions Pvt. Ltd., in a pending Comme...

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Bombay High Court Dismisses Petition to Set Aside Arbitral Award Under Section 34 of Arbitration and Conciliation Act, 1996 — No Grounds for Interference Established. Court Held That the Arbitral Tribunal's Findings Were Based on Evidence and Not Perverse, and the Petition Was Barred by Limitation.

The petitioner, Jawaharlal Nehru Port Trust, filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996 to set aside an arbitral ...