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Bombay High Court Quashes GST Summons Issued by DGGI Ahmedabad to Petitioners in Maharashtra for Lack of Territorial Jurisdiction. Summons under Section 70 of the Central Goods and Services Tax Act, 2017 must be issued by an officer having jurisdiction over the place of business of the person summoned.

The petitioners, Shantanu Sanjay Hundekari, Vikas Agarwal, Yogesh Agarwal, and Mamta Gupta, are residents of Maharashtra and their place of business i...

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Bombay High Court Quashes Rejection of Section 264 Application in Income Tax Case — Holds Section 179(1) Order Against Legal Heirs Requires Proper Application of Mind. Revisional Authority Must Consider Merits and Not Reject Application Mechanically Under Section 264 of the Income Tax Act, 1961.

The petitioners, Manjula D. Rita and Bhavya D. Rita, are two of the four legal heirs of the deceased Dinesh Shamji Rita, who was a director of a compa...

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Bombay High Court Dismisses Petitions Challenging Consent Decree in Suit for Specific Performance — No Fraud or Collusion Found in Consent Terms Filed by Counsel. Consent decree upheld as valid and binding under Order XXIII Rule 3 CPC.

The petitioners, Dhanaji Kashinath Shendkar and others, filed writ petitions challenging a consent decree passed in a suit for specific performance. T...

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Bombay High Court Allows Caste Validity Claim for 'Thakur' Scheduled Tribe Based on Pre-1950 Documents Despite Adverse Entries. Pre-1950 documentary evidence of caste cannot be discarded solely on affinity test or stray entries.

The petitioners, a daughter, father, and son, filed two writ petitions challenging the common order dated 04.08.2017 passed by the Scheduled Tribe Cas...

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Bombay High Court Allows Winding Up of Swadeshi Mills Co. Ltd. in Creditors' Petitions and BIFR Recommendation. Company declared unable to pay debts and commercially insolvent; winding up ordered under Sections 433(e) and 434 of the Companies Act, 1956.

The judgment concerns multiple company petitions filed by creditors and the Board for Industrial and Financial Reconstruction (BIFR) seeking the windi...

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Bombay High Court Dismisses Petitioners' Challenge to Cooperative Society Elections Due to Laches and Alternative Remedy. Petitioners failed to challenge election notification in time and did not exhaust remedy under Section 152 of Maharashtra Co-operative Societies Act, 1960.

The petitioners, who are members of Deshbhakta Ratnappanna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd., a cooperative sugar factory, filed two w...