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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

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Supreme Court Dismisses Appeal to Enforce English Summary Judgment in Guarantee Dispute — Foreign Judgment Held Unenforceable for Violating Principles of Natural Justice Under Section 13 CPC. Summary judgment passed after denying leave to defend is not conclusive and cannot be enforced in India.

The dispute arose from a Share Purchase and Co-operation Agreement (SPCA) executed on 12.05.1995 between (appellant, a foreign company) and (responden...

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Supreme Court Dismisses Appeal of Bus Owner in Motor Accident Claim — Owner Held Liable for Compensation Due to Invalid Permit and Route Violation. Concurrent findings of fact that vehicle was plied without valid permit and on unauthorized route upheld; no interference warranted.

The appeal arose from a motor accident claim where the deceased, a 24-year-old Managing Director of a company, died in a collision with a bus owned by...

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Bombay High Court Dismisses Petition by Air India Challenging Rejection of Approval Application Under Section 33(2)(b) of Industrial Disputes Act — Withdrawal of Earlier Application and Reinstatement of Workman Bars Fresh Application for Approval of Dismissal Based on Same Misconduct.

The case involves a challenge by Air India Ltd. (the petitioner) against an order of the Presiding Officer of the National Industrial Tribunal at Mumb...