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Bombay High Court Allows Auction Purchasers' Petition in SARFAESI Act Case Due to Overriding Effect of Section 26E Over MVAT Act. Property Purchased in SARFAESI Auction Held Free from Prior Sales Tax Attachment Under Section 38C of MVAT Act.

The petitioners, Shailesh K. Bothra and Mukesh C. Karwa, were auction purchasers of a property sold by Cholamandalam Investment & Finance Co. Ltd. (pe...

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WRIT PETITION (ST) NO. 1338 OF 2020

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Supreme Court Upholds Tax Authorities in Income Tax Case Regarding Refund of Excess Profits Tax. Repayment of excess profits tax received by a company in England deemed income under Section 11(14) of Indian Finance Act, 1946, irrespective of territorial source.

The appellant, McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office there, also carried on business in India. In...

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High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.

The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...

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Bombay High Court Allows Plaintiff's Suit for Declaration and Possession in Property Identity Dispute. Plaintiff Established Use of Name Pushpa/Pushpalata Interchangeably and Held to Be True Owner of Flat Under Cooperative Society Share Certificate.

This suit involved a dispute between two sisters-in-law over the ownership of a residential flat in Mumbai. The plaintiff, Pushpalata Sohanlal Sharma,...

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SPECIAL CASE NO. 3 OF 2001

The Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992, presided over by Justice Roshan Dalvi, heard Special Case No. ...

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Bombay High Court Full Bench adjudicates the limitation period for recovery of electricity charges under Section 56(2) of the Electricity Act, 2003. Conflicting Division Bench decisions on whether dues beyond two years can be recovered when not continuously shown as arrears are reconciled.

The case originated from a writ petition challenging an order of the Electricity Ombudsman regarding recovery of electricity dues for a period beyond ...

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High Court of Bombay Considers Writ Petition Challenging Industrial Court’s Recognition of Trade Union Under MRTU & PULP Act. Recognition Granted Based on Retrospective Membership Payments Raises Question of Legal Validity.

This writ petition under Articles 226 and 227 of the Constitution of India challenged the judgment and order dated 3 March 1998 of the Industrial Cour...