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Gujarat High Court Quashes Retrospective Withdrawal of Export Incentive Scheme. Retrospective Cancellation of Transport and Marketing Assistance Scheme Violates Legitimate Expectation and Promissory Estoppel, Unreasonable Classification Under Article 14.

The petitioners, exporters of agricultural products, were beneficiaries of the Transport and Marketing Assistance (TMA) Scheme introduced by the Minis...

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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Supreme Court Allows Appeal in Seniority Dispute Over Probation Period — Confirmation Dates Back to Initial Appointment. Movement from Semi-Skilled to Skilled Grade is Confirmation/Upgradation, Not Promotion, and Seniority Must Be Fixed from Date of Initial Appointment.

The Supreme Court allowed the appeal filed by V. Vincent Velankanni against the Union of India and others, setting aside the judgment of the Madras Hi...

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Supreme Court Allows Appeal in Criminal Complaint Quashing Under Section 482 CrPC. The court quashed the criminal complaint as an abuse of process, without deciding on the co-existence of wakf and trust or jurisdiction of Wakf Tribunal.

The appeal arose from a judgment of the Kerala High Court rejecting a petition under Section 482 of the Criminal Procedure Code, 1973, filed by the ap...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Quashes Reopening Notice in Income Tax Case Due to Lack of Fresh Material Beyond Four Years. Unabsorbed Depreciation Set-Off and Book Profit Adjustments Under Section 115JB of Income Tax Act, 1961 Not Justified for Reopening.

The petitioner, Voltas Limited, filed a writ petition challenging a notice dated 30 March 2011 issued under Section 148 of the Income Tax Act, 1961, s...

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Bombay High Court Allows University's Appeal, Upholds Termination of Employee for Suppression of Criminal Antecedents. Non-Disclosure of Pending Criminal Case in Attestation Form Constitutes Suppression of Material Facts Justifying Termination of Probationary Employee.

The present appeal arises from the judgment and order dated 9-10-2003 passed by the learned single Judge in Writ Petition No.7330 of 2002, whereby the...