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The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...

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Bombay High Court Dismisses Challenge to Show Cause Notice in GST Case Based on CERA Audit Report. Court Holds That CAG Audit of Government Departments Does Not Extend to Private Companies, But Show Cause Notice Issued by Department After Independent Application of Mind Is Not Vitiated.

The petitioner, Vertiv Energy Pvt. Ltd., a private company, challenged a show cause notice dated 7 December 2023 issued under the Central Goods and Se...

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Supreme Court Allows Delay Condonation in Specific Performance Suit by Non-Party to Contract. Limitation Act Section 5 Delay of 254 Days Condoned as Sufficient Cause Shown for First Appeal Delay.

The appellant filed two suits for specific performance of agreements of sale for agricultural land in Himachal Pradesh. The suits were dismissed by th...

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Bombay High Court Allows Assessee's Appeal in Central Excise Case — Stabilisation of Crude Oil Not 'Manufacture' Under Central Excise Act, 1944. The process of stabilising crude oil on process platforms does not amount to manufacture and stabilised crude oil is not excisable goods.

The appellant, Oil and Natural Gas Corporation Limited (ONGC), operates oil wells and process platforms in Mumbai Offshore. The extracted gas-oil mix ...

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Bombay High Court Allows Petition for Reconnection of Telephone Lines Disconnected Without Notice. Disconnection of Telephone Facilities Without Prior Notice Violates Principles of Natural Justice and Section 7B of Indian Telegraph Act, 1885.

The petitioner, Shri Ajay Madhukar Thakur, was a consumer of telephone services provided by the respondents, who were officials of Bharat Sanchar Niga...