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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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WRIT PETITION NO.4520 OF 2014

The writ petitions challenged the constitutional validity and propriety of a notification dated January 29, 2014, issued by the Finance Department of ...

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Supreme Court Upholds Assessee's Choice of Previous Year for Newly Taxable Income under Income Tax Act, 1922. Income from Sources Outside Taxable Territories Not Previously Assessed to Tax Did Not Trigger Proviso to Section 2(11)(i)(a), Allowing Different Previous Year.

The dispute arose under the Indian Income Tax Act, 1922 concerning the determination of the 'previous year' for the assessment year 1950-51. The asses...

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High Court of Bombay, Nagpur Bench, Delivers Judgment on Appeals Concerning Locus Standi of Third-Party Residents in Excise Licence Cases. Court Examines Maintainability of Writ Petition When Alternate Remedy Exists Under Bombay Prohibition (Closure of Licence) Order, 2003.

The appeals arose from a common judgment of a Single Judge of the High Court in a writ petition filed by three local residents challenging the State G...

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Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in Bogus Purchases Case — No Jurisdictional Error Found. Settlement Commission's Discretion to Accept Additional Income Disclosure Under Section 245D of Income Tax Act, 1961 Upheld as Not Perverse or Unreasonable.

The Revenue (Commissioner of Income Tax, Pune) filed a writ petition under Article 226 of the Constitution challenging an order dated 21 September 201...

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Bombay High Court Dismisses Trustees' Petition Challenging Appointment of Administrator for Shree Shanaishwar Devasthan Trust. Court upholds Collector's order under Section 41A of Maharashtra Public Trusts Act, 1950, finding no procedural irregularity.

The petitioners, trustees of Shree Shanaishwar Devasthan Trust (Shingnapur), filed a writ petition challenging the order of the Collector, Ahilyanagar...

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Bombay High Court Dismisses Writ Petition Challenging Property Tax Levy by Panvel Municipal Corporation on Kharghar Node. Petitioners Lacked Locus Standi and Failed to Exhaust Statutory Remedy of Appeal Under Section 406 of Maharashtra Municipal Corporation Act, 1949.

The petitioners, Kharghar Co-op. Housing Societies Federation and an individual resident, filed a writ petition under Article 226 of the Constitution ...

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Bombay High Court Quashes PF Order Against Hindustan Lever in Part-Time Doctor Coverage Dispute. Medical Practitioner Not 'Employee' Under Section 7-A of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 as No Employer-Employee Relationship Existed.

The petitioner, M/s. Hindustan Lever Limited, challenged an order dated 17th October 2003 passed by the Assistant Provident Fund Commissioner under Se...