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Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...

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Supreme Court Awards Compensation to Victims of Meerut Fire Tragedy Due to State and Organizer Negligence. State and Organizers Held Jointly and Severally Liable for Deaths and Injuries from Fire at Victoria Park Exhibition Due to Failure to Obtain Permissions and Ensure Fire Safety.

The Supreme Court dealt with a writ petition filed by victims of a fire tragedy that occurred on April 10, 2006, at Victoria Park, Meerut, during the ...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Search Action Under Section 132 Cannot Be Basis for Reopening Beyond Four Years Without New Tangible Evidence.

The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income f...

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Madras High Court Allows EPF Recovery Over Bank's Mortgage in Priority Dispute Under Employees' Provident Funds and Miscellaneous Provisions Act, 1952. EPF Dues Have Priority Over Secured Creditors Under Section 11 of EPF Act, 1952.

The case involves three writ appeals arising from orders of a learned Single Judge in W.P.Nos.15582 of 2010 and 8686 of 2010 dated 21.06.2011. The app...

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Karnataka High Court Delivers Order on Writ Petitions Challenging DGFT Policy Circulars on SEIS Eligibility and Show Cause Notices. The Court Addresses the Ultra Vires Nature of Circulars No. 06/2018 and 08/2018 under Foreign Trade Policy 2015-2020.

Two writ petitions were filed before the Karnataka High Court challenging the validity of Policy Circulars No. 06/2018 dated 22.05.2018 and No. 08/201...

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Bombay High Court Clarifies Magistrate's Power to Grant Bail in Sessions Triable Cases Under Section 437 CrPC. The court held that a Judicial Magistrate can grant bail in offences exclusively triable by the Sessions Court, subject to the limitations under the proviso to Section 437(1) CrPC.

The petitioner, Sanjay Narhar Malshe, filed a Criminal Writ Petition before the Bombay High Court challenging an FIR registered against him. However, ...