Search Results for "retrospective notification"

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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Supreme Court Upholds NGT Order Quashing Environmental Clearance for Peripheral Ring Road Due to Stale EIA Data. Primary Data Collected Over Three Years Before Submission Invalidates Clearance Under EIA Notification 2006.

The appeal arose from a judgment of the National Green Tribunal (NGT) dated 8 February 2019 quashing the Environmental Clearance (EC) granted to the B...

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Supreme Court Upholds Prohibition on Ex Post Facto Environmental Clearance in Environmental Law Case. Prior Environmental Clearance Under Environment (Protection) Act, 1986 and EIA Notification 2006 is Mandatory; Ex Post Facto Clearance Ultra Vires.

The Supreme Court of India considered a group of petitions challenging the validity of ex post facto environmental clearance (EC) granted under the En...

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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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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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High Court of Karnataka Dismisses Petitioners' Challenge to Land Acquisition for Road Widening Due to Delay and Laches. Acquisition Notification Under Section 4(1) of Land Acquisition Act, 1894 Upheld as Valid and for Public Purpose.

The case involves a batch of writ petitions filed by shop owners and residents of Byadagi town, Haveri district, challenging the land acquisition proc...

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Bombay High Court Quashes Import Restriction for Areca Nuts — Condition Requiring NOC from FSSAI Held Ultra Vires. Import Policy Condition Violates Article 19(1)(g) and Article 14 of Constitution as It Lacks Statutory Authority and Is Disproportionate.

The petitioner, Siddhi Vinayak, a partnership firm registered under the Indian Partnership Act, 1913, engaged in the import of areca nuts (commonly kn...

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Supreme Court Upholds NGT Decision Quashing Ex Post Facto Environmental Clearances Under EIA Notification 1994. Circular dated 14 May 2002 Allowing Retrospective Clearances Held Invalid as Prior Environmental Clearance is Mandatory Under Section 3 of Environment Protection Act 1986.

The case involves appeals against the judgment of the National Green Tribunal (NGT) dated 8 January 2016, which quashed a circular issued by the Union...