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Bombay High Court Dismisses Petition Challenging Rejection of Amendment Application in Civil Suit — Amendment Sought After Trial Commenced Without Showing Due Diligence. Order VI Rule 17 CPC Proviso Bars Amendment After Trial Commences Unless Due Diligence is Shown.

The petitioner, Chandrashekhar Pandurang Tumsare, was the defendant in a civil suit. He filed an application under Order VI Rule 17 of the Code of Civ...

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Bombay High Court Upholds Constitutional Validity of Section 129E Customs Act, 1962 Mandating Predeposit for Appeals. Challenge to Order-in-Original Dismissed as No Appeal Filed.

The Bombay High Court disposed of two writ petitions filed by Haresh Nagindas Vora and Sachin Laxmichand Shah, partners of M/s Bright International, c...

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High Court of Karnataka Quashes Tax Demand for Non-Use of Stage Carriage — Petitioner Entitled to Exemption Under Section 16 of Karnataka Motor Vehicles Taxation Act, 1957. Intimation of Non-Use Given and Received; Department Failed to Prove Vehicle Was Used During Period.

The petitioner, Mr. S. Naseer Pasha, is the owner of a stage carriage bearing registration No. KA-07/5233. He filed a writ petition under Articles 226...

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Bombay High Court Allows Second Appeal in Property Possession Dispute — Agreement of Sale Not a Valid Transfer of Title. Suit for possession based on agreement of sale dismissed as agreement does not confer ownership and suit is barred by limitation.

The case involves a dispute over agricultural land Survey No.22 (old) Gut No.11 admeasuring 6.44 acres at Mouza Savangi, Tahsil Kuhi, District Nagpur....

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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...

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Bombay High Court Allows JSW Steel's Challenge to Electricity Duty Demand on Captive Consumption. Held that electricity generated from captive power plant and consumed for own use is not 'sold' and thus not exigible to electricity duty under the Bombay Electricity Duty Act, 1958.

The petitioner, M/s. JSW Steel Limited, a company engaged in steel manufacturing, operates a captive power plant (CPP) at its factory in Raigad, Mahar...

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Bombay High Court Dismisses PIL Seeking Deletion of Names from Electoral Rolls After Elections Held. Election Results Cannot Be Set Aside Without Proving Material Effect Under Section 12 of Maharashtra Village Panchayat Act, 1958.

The petitioners, Avantika Ramesh Lekurwale and Atul Ramdas Balbudhe, filed a Public Interest Litigation before the Bombay High Court (Nagpur Bench) se...

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Supreme Court Upholds State's Levy of Sales Tax on Cane Jaggery While Exempting Palm Jaggery Under Madras Act. Classification Upheld as Cane and Palm Jaggery Are Commercially Different and Tax Does Not Violate Article 14 or 301.

The appellants, dealers in cane jaggery in Tamil Nadu, challenged the levy of sales tax on cane jaggery while palm jaggery remained exempt, under the ...