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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

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Bombay High Court Delivers Judgment on Arbitration Petition Under Section 37 of Arbitration and Conciliation Act, 1996. The Petition Challenged Interim Measures Granted by Arbitral Tribunal in Terminalling Service Agreement Dispute.

The petitioner, Gujarat Chemical Port Terminal Co. Ltd., constructed port terminal facilities at Dahej, Gujarat, including tanks for handling and expo...

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Bombay High Court Considers Validity of AAIFR Order Setting Aside BIFR's Exclusion of ULC Land from Sick Company's Rehabilitation Scheme. The Court Examines Whether the Remand for Modification Was Justified Under SICA and ULC Provisions.

The petitioner, Swayam Realtors and Traders LLP, filed a writ petition under Article 226 of the Constitution of India before the High Court of Bombay ...

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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Bombay High Court Dismisses Petition Challenging State's Refusal to Modify Development Plan Reservation. State's Discretion to Revert Land to Original Reservation Upheld Under Section 37 of MRTP Act, 1966.

The petitioner, Ramchandra Tukaram Mohite (since deceased through legal representatives), filed a writ petition under Article 226 of the Constitution ...

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Bombay High Court Dismisses Petition Challenging Tender Cancellation by MHADA in Redevelopment Project. Court Holds That Cancellation Before Opening of Price Bids Is Not Arbitrary When Done in Public Interest and for Valid Reasons.

The petitioners, Shapoorji Pallonji & Company Private Limited and its director, challenged the cancellation of an e-tender issued by the Maharashtra H...

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Supreme Court Upholds Preventive Detention Order Beyond Three Months Under Preventive Detention Act, 1950. Interpretation of 'Such Detention' in Article 22(4)(a) of the Constitution Confirmed to Refer to Preventive Detention, Not Period of Detention.

The case involved a constitutional challenge to an order of preventive detention under the Preventive Detention Act, 1950, as amended. The appellant, ...