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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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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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Bombay High Court Dismisses Petition Challenging CRB Order Imposing Cost Recovery Charges on CFS Operator. Policy Decision Not Subject to Judicial Review Under Article 226 of Constitution of India.

The petitioner, Sarveshwar Logistics Services Pvt. Ltd., a company registered under the Companies Act, filed a writ petition under Article 226 of the ...

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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Bombay High Court Dismisses Petitions Challenging Retrospective Amendment to Foreign Trade Policy and Customs Notification. Court Holds That Importers Have No Vested Right in Export Obligation Period and Retrospective Amendment Is Valid to Prevent Misuse of Duty Exemption Scheme.

The Bombay High Court dismissed two writ petitions challenging the validity of Notification No.2(RE 2013)/2009-14 dated 18th April 2013, which retrosp...

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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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Bombay High Court Dismisses Petition Challenging Trade Circulars Restricting CST Exemption to Registered Dealers. State Government Cannot Grant Exemption for Inter-State Sales to Unregistered Dealers Under Section 8(5) of Central Sales Tax Act, 1956 After 2002 Amendment.

The petitioners, Prism Cement Limited and its shareholder/director, filed a writ petition challenging three trade circulars issued by the Commissioner...