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Madras High Court Answers Reference Against Assessee in Cenvat Credit Reversal Case for Exempted Goods. Supreme Court Precedent Requires Reversal Even When No Sale Involved Under Rule 57CC of Central Excise Rules, 1944.

The Commissioner of Central Excise, Salem filed a reference case under Section 35H(1) of the Central Excise Act, 1944, seeking an answer to a question...

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Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Guarantee Fee Reversal Issue Already Examined in Original Assessment and Pending Before Tribunal, Reassessment Barred by Third Proviso to Section 147 of Income-tax Act, 1961.

The petitioner, Tata Communications Limited, filed its return of income for Assessment Year 2014-15 on 24 November 2014, which was revised twice in Ma...

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Court Upholds Executing Court's Decision, Rejects Jurisdictional Objections and Abuse of Process. Possession warrant stands as Appellate Bench's reversal deemed erroneous; Writ Petition allowed, reinforcing res judicata and legal precedents.

The Executing Court had issued a possession warrant on 19 April 2024, which Respondent No. 1 failed to challenge. Respondent No. 1's subsequent object...

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Supreme Court Allows Restitution to Judgment Debtor Under Section 144 CPC When Decree Varied and Decree Holder Purchased Property in Auction. Auction Sale Set Aside Due to Variation of Decree and Lack of Bona Fide Purchaser Status.

The appeal arose from a restitution application under Section 144 of the Code of Civil Procedure, 1908 (CPC). The original plaintiff (decree holder) o...

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Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

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Supreme Court Dismisses Appeal Against High Court Order for Restitution of Possession in Temple Property Dispute. Section 144 CPC Not Attracted as Possession Was Under Interim Order, Not Decree; Court Has Inherent Power to Restore Status Quo Ante.

The appeal arose from a long-standing property dispute concerning temples and shops in Jaipur. The original plaintiff, Bansidhar Sharma (since decease...