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High Court of Karnataka Dismisses Refund Claim of CENVAT Credit as Time-Barred Under Section 27 of Customs Act, 1962 — Limitation Period Starts from Date of Payment of Duty, Not from Date of Final Assessment.

The petitioner, M/s. Supertron Electronics Private Limited, filed writ petitions under Articles 226 and 227 of the Constitution of India seeking to qu...

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Bombay High Court Considers Validity of Revised Sanction for Prosecution of Police Officer Under IPC for Kidnapping. Question Whether Fresh Material Required for Second Sanction Order Under Section 197 CrPC and Bar of Section 161 Maharashtra Police Act.

The instant criminal writ petition was filed under Section 482 of the Criminal Procedure Code, 1973 read with Article 227 of the Constitution of India...

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Bombay High Court Dismisses Petition Challenging Demolition Order for Unauthorized Commercial Construction. Court upholds MCGM's action under Section 351 of the Mumbai Municipal Corporation Act, 1888 for building without valid permission and in violation of development plan reservations.

The petitioners, Kamla Industrial Park Ltd and Metallica Industries Ltd, challenged the demolition notice and stop-work notice issued by the Municipal...

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Bombay High Court Dismisses Revenue Appeal in Raymond Ltd. Tax Case — Multiple Disallowances Deleted by ITAT Upheld. Pre-operative expenses, technical know-how payments, debenture issue costs, and lease rent deductions allowed as revenue expenditure under Income Tax Act, 1961.

The Commissioner of Income Tax-2, Mumbai (Revenue) appealed against the decision of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for A...

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Bombay High Court Dismisses Section 9 Petition Seeking Garnishee Order Against Third Party in Arbitral Proceedings. Interim relief under Section 9 of the Arbitration and Conciliation Act, 1996 cannot be granted against a non-signatory to the arbitration agreement without a prima facie case of liability.

The petitioner, Jatin Keshruwala, sole proprietor of Janvi Production, filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996,...

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Bombay High Court Upholds Acquittal in Cheque Dishonour Case Due to Unreliable Evidence and Failure to Prove Debt. Complainant failed to establish legally enforceable debt or liability under Section 138 of Negotiable Instruments Act, 1881 as loan transaction was not proved.

The appellant, Meera S. Chiplunkar, was the original complainant in a case under Section 138 of the Negotiable Instruments Act, 1881, against the resp...