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Bombay High Court Allows Refund Claim Despite Non-Electronic Filing in GST Case — Circular Cannot Override Statutory Provisions. Refund application filed manually under Section 54 of CGST Act, 2017 held valid as Circular No. 125/44/2019-GST requiring electronic filing is directory, not mandatory.

The petitioners, C.P. Ravindranath Menon and Sindhu Ravindranath Menon, filed a writ petition under Article 226 of the Constitution of India before th...

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Bombay High Court Allows Appeals in Commercial Summary Suit Cases — Triable Issues Raised on Guarantee and Limitation. Court holds that existence of disputed facts regarding limitation and discharge of guarantor requires unconditional leave to defend under Order XXXVII CPC.

The judgment arises from two commercial appeals filed by the defendants against the dismissal of their applications for leave to defend in commercial ...

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Bombay High Court Dismisses Section 34 Challenge Against Arbitral Order Granting Opportunity to Cure Resolution Irregularity. Order held not an interim award under Section 2(1)(c) of Arbitration and Conciliation Act, 1996 as it does not finally determine any issue.

The judgment concerns two petitions under Section 34 of the Arbitration and Conciliation Act, 1996, filed by the Petitioners (RA Group) challenging an...

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Bombay High Court Allows Writ Petition by Bank Challenging Revenue Recovery Certificate for Land Revenue. Secured Creditor's Mortgage Prevails Over State's Claim for Arrears of Land Revenue Under Maharashtra Land Revenue Code, 1966.

The petitioner, Union Bank of India, a body corporate under the Banking Companies (Acquisition & Transfer of Undertakings) Act V of 1970, filed a writ...

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Bombay High Court Dismisses Employer's Petitions Challenging Labour Court Orders in Unfair Labour Practice Complaints. Summary jurisdiction under Section 28 of MRTU & PULP Act does not bar determination of disputed employer-employee relationship when status is prima facie established.

The judgment involves three writ petitions filed by Birla Cotsyn (India) Ltd., the employer, challenging identical orders passed by the Labour Court a...