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High Court of Karnataka Adjudicates Intra-Court Appeals Against Order Upholding Blocking of Electronic Credit Ledgers Under Rule 86A of CGST Rules; Considers Requirement of Pre-Decisional Hearing and Bonafide Purchaser Protection.

The appeals arose from a common order dated 27.07.2023 passed by a Single Judge in a batch of writ petitions, rejecting the contentions of the appella...

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Bombay High Court Directs FRRO to Issue Exit Permit to Acquitted Chinese National in Gold Smuggling Case — Customs Department's Opposition Held Unjustified. The court held that the mere intention to challenge an acquittal does not justify preventing an acquitted person from leaving the country.

The petitioner, a Chinese national, arrived in India on a flight from Beijing that was diverted to Mumbai due to bad weather. Upon arrival, customs of...

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High Court Allows Union of India’s Writ Petition Against CAT Order Granting Promotion Consideration to Retired Officer. Promotion Not a Vested Right; Consideration Arises Only When Vacancy Notified and DPC Convened, and No Junior Promoted Before Retirement.

The writ petition was filed by the Union of India, through the Central Board of Excise and Customs, challenging an order of the Central Administrative...

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High Court of Karnataka Quashes Tax Demand for Non-Use of Stage Carriage — Petitioner Entitled to Exemption Under Section 16 of Karnataka Motor Vehicles Taxation Act, 1957. Intimation of Non-Use Given and Received; Department Failed to Prove Vehicle Was Used During Period.

The petitioner, Mr. S. Naseer Pasha, is the owner of a stage carriage bearing registration No. KA-07/5233. He filed a writ petition under Articles 226...

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Bombay High Court Dismisses Employer's Writ Petitions Challenging Rejection of Intervention in Industrial Dispute. Petitioners Not Necessary Parties Under Bombay Industrial Relations Act, 1946.

The case involves two writ petitions filed by Empress Mills, a unit of Maharashtra State Textile Corporation Limited, challenging orders passed in B.I...

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High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...

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Bombay High Court Allows Writ Petition Challenging Service Tax Recovery Under Kar Vivad Samadhan Scheme, 1998. Petitioner's Pre-Deposit of 7.5% of Disputed Tax Entitles It to Settlement Under KVSS, 1998 Despite Pending Adjudication.

The petitioner, M. Ramzan & Co., a firm engaged in providing works contract services and holding registration under Service Tax Law, was issued a show...