Adjudicating Authority's Inaction To Dispose Of Proceedings Can't Be Attributed To Taxpayer In Absence Of Any Malice On His Part: Bombay HC

The Bombay High Court ruled that when the Revenue Dept. did not allege any malice on the part of Assessee in the context of disposal of the proceedings, then inaction on the part of Adjudicating Authority to dispose of the proceedings cannot be attributed to Assessees.Finding that the Authority had passed the final order after a lapse of more than 16 years from the date of CESTAT's order,...

Bombay HC Nixes Order Granting Company, Which Had Not Denied Its Outstanding Dues, Unconditional Leave To Defend In Summary Suit

In a plea challenging the dismissal of summons to judgment in a commercial summary suit, the Bombay High Court set aside a trial court's order granting a company unconditional leave to defend itself, while noting that the company had not denied the existence of outstanding dues owed for the services rendered by the other party. In such a case, the court said, the company should not have been granted any opportunity to defend the suit proceedings by the trial court.In the present case...

Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court

Observing that provisional acknowledgement automatically generated on Department portal shows that the requisite pre-deposit has been made, the Bombay High Court held that the Assessee had duly complied with the necessary pre-deposit required u/s 107(6) of the CGST Act.The Division Bench of Justice M.S Sonak and Justice Jitendra Jain observed that in a similar matter in Bytedance...

Link MahaRERA Portal To Website Of Civic Bodies: Bombay High Court Issues Directions To Ensure Transparency, Safeguard Homebuyers

With a view to safeguard the interest of homebuyers, the Bombay High Court has issued certain guidelines to the State government, Maharashtra Real Estate Regulatory Authority and municipal authorities to ensure transparency and accountability in real estate project registrations.The guidelines include the integration of the websites of the planning authorities with that of the Maharashtra...

Citizens' Complaints Against Police Often Taken Lightly: Bombay HC Grants ₹1 Lakh Compensation To Woman For Husband's Illegal Arrest

Complaints filed by citizens against wrong doings of the police officers are often taken lightly and the citizens are not believed at all, the Bombay High Court recently observed while noting that an order was passed in August 2013, directing the higher-ups of the Maharashtra Police not to resort to preliminary enquiry against police officers, who arrest people named in the nature of cases...

Young Generation Will Be Destroyed If NDPS Act Is Not Implemented Scrupulously: Bombay High Court

The Bombay High Court recently called for a 'scrupulous' implementation of the provisions of the Narcotics Drugs and Psychotropic Substances Act (NDPS) as its failure may result in the rampant use of drugs, which will not only destroy the edifice of our society but also the younger generation, which is the future of the country.Sitting at Nagpur, single-judge Justice Govind Sanap while hearing...

Asset Deposited By Corporate Debtor As Security Before CIRP Commencement Continues To Be Asset Of Corporate Debtor: Bombay High Court

The Bombay High Court bench of Justices B.P. Colabawalla and Somasekhar Sundaresan has held that monies or any other asset deposited by a corporate debtor in court prior to commencement of CIRP by way of security would continue to be the asset of the corporate debtor.Brief Facts:The Appellant (Corporate Debtor) was directed to pay Rs. 12 lakh as damages along with interest at the rate of 24%...

Taxpayers Can't Seek Writ Remedy By Bypassing Statutory Requirements Of Pre-Deposit: Bombay High Court

The Bombay High Court held that circumstances in which the appeals require some percentage of the demanded tax to be pre-deposited, do not render the appellate remedies any less efficacious.The High Court held so while considering an issue as to whether the demands are covered under the exemption notification or the notification providing for nil rate of taxes. The Division Bench of Justice M...

Customs Act | Interest U/S 28AA Is Automatic When There Is A Default Or Delay In Payment Of Duty: Bombay High Court

The Bombay High Court ruled that the demand for interest u/s 28AA of the Customs Act raised for non-payment of demand, within three months of raising the demand, is properly tenable on the part of the Customs Authority.Interest u/s 28AA is automatic, when there is a default or delay in payment of duty, added the Court. Section 28AA of the Customs Act provides that any judgment, decree, order...

Writ Courts Shall Not Act As Court Of Appeal Against Decision Of Lower Court Or Tribunals To Correct Errors Of Fact: Bombay High Court

The Bombay High Court recently clarified that writ courts shall not trench upon an alternate remedy provided by statute (Income tax Act) for granting any relief, by assuming jurisdiction under Article 226 of the Constitution.Similarly, writ courts shall not act as a court of appeal against the decision of the lower court or Tribunals, to correct errors of fact, observed the Division Bench...

High Court Denies Permission To Political 'Aspirants' To Contest Maharashtra Polls Due To Conviction For Damaging Public Property

The Bombay High Court recently while refusing to suspend the sentence of three 'aspirants' who sought to contest the upcoming Maharashtra Assembly Elections, noted that though they were 'politically ambitious' on becoming public representatives, but they were punished for damaging public property itself.Sitting at Aurangabad, single-judge Justice Abhay Waghwase refused to permit three persons...

Crackdown On Any Attempts To Install Illegal Hoardings After Election Results: Bombay High Court To State, Heads Of Police

The Bombay High Court has directed the State government, District heads of police and Director General of Police to be 'vigilant' against illegal hoardings after the declaration of State assembly elections and take action against any attempts to erect illegal hoardings and banners by political parties and its supporters.A division bench of Chief Justice Devendra Kumar Upadhyay and Justice...