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Bombay High Court Orders Return of Bank Guarantee Despite Pending Revenue Appeal — Penalty for Non-Compliance Imposed. Mere pendency of appeal is not a ground to withhold bank guarantee when no financial recovery is outstanding; department must return within reasonable time.

The petitioner, M/s. AVG Impex Pvt. Ltd., filed a writ petition before the Bombay High Court seeking the return of a bank guarantee furnished to the C...

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Bombay High Court Quashes Customs Demand Against Ex-Director for Company Dues — No Personal Liability Without Statutory Provision. Section 142(1)(c)(ii) of Customs Act, 1962 does not authorise recovery from a former director who ceased to be associated with the company before the demand.

The petitioner, Purshottam Das Gupta, an 86-year-old senior citizen, was formerly a director of Sujata Verbatim Limited (later renamed PDG Infotech Li...

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High Court of Judicature at Bombay Quashes Demand Notice Issued to Former Director for Recovery of Company's Customs Dues. Director Not Personally Liable for Tax Arrears Under Section 142 of Customs Act, 1962, Absent Statutory Provision.

The case involved a writ petition filed by Purshottam Das Gupta, an 86-year-old former director of Sujata Verbatim Limited (later known as PDG Infotec...

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Bombay High Court Quashes VAT Assessment Order for FY 2013-14 Against Luxembourg-Based Companies Due to Gross Violation of Natural Justice and Backdating of Order. Assessment order found to be pre-dated and based on no notice or hearing, rendering it null and void.

The petitioners, comprising two Luxembourg-based companies (Petitioners 1 and 2) and their Indian group company (Petitioner 3), challenged an assessme...

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Bombay High Court Allows Writ Petition Challenging Fresh Eviction Proceedings After Earlier Dismissal Attained Finality — Principle of Res Judicata and Estoppel Applied to Bar Second Eviction on Same Grounds Under Section 120C of Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958.

The petitioner, Ashok Bhaurao Sardar, was a tenant of agricultural land owned by respondent no.4, Roopnath Maharaj Sanstha Trust. The Trust initiated ...

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Bombay High Court Dismisses Petitioner's Challenge to Surplus Land Determination Under Ceiling Act Due to Non-Prosecution. Petitioner Failed to Appear or Argue, Leading to Dismissal of Writ Petition Filed in 1992.

The petitioner, Bapurao s/o Umaji Bapmare, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, Aurangab...