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Nagari Niwara Parishad vs. Municipal Corporation of Greater Mumbai: Property Tax Adjustment and Legal Complexities "Examining the interplay of rateable value, property tax adjustments, and legal obligations under the MMC Act."

This judgment addresses the appeals filed by Nagari Niwara Parishad, a public charitable trust, against the Municipal Corporation of Greater Mumbai (M...

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Resolving the Jurisdiction of Customs Officers and DRI under Customs Act, 1962.

The Supreme Court addressed the powers of Directorate of Revenue Intelligence (DRI) officers as "proper officers" under the Customs Act, specifically ...

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Partition Dispute Judgment: Unregistered Partition Deed Not Subject to Stamp Duty and Penalty Requirement. The Bombay High Court held that an unregistered partition deed recording a family arrangement does not require impounding for stamp duty or registration, and ordered a refund of penalties.

The High Court in this Writ Petition addressed the legality of an order by the trial Court that sent an unregistered partition deed to the Collector o...

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Analyzing Rights and Liabilities in Auction Sales of Attached Properties under the MPID Act.

The High Court of Bombay dismissed a writ petition filed by Lemon Seeds Hospitality Pvt. Ltd., which sought the cancellation of an auction sale of att...

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Refund Rejection Orders Quashed Due to Breach of Rule 92(3) of CGST Rules, 2017 and Violation of Natural Justice. Rejection of refund applications overturned on grounds of non-compliance with procedural rules and denial of opportunity for hearing.

The Petitioner challenged the rejection of its refund application by the department on the grounds of procedural irregularities and a breach of the Ce...

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Writ Petition Challenging Review Orders on MVAT Refund Adjustments Quashed by Bombay High Court. Bombay High Court invalidates review orders under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act due to lack of jurisdiction, directing refund of Rs. 2.72 crores with interest.

The Bombay High Court quashed review orders issued under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act, 2022 (Settlement Act). The ...

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Refund Denial Set Aside Due to Non-Compliance with Rule 92(3) of CGST Rules, 2017. Court orders reconsideration of refund applications by following procedural compliance under Rule 92(3) of CGST Rules.

The Court dealt with a petition challenging the rejection of a refund claim under CGST Rules, 2017. The petitioner argued that there was non-complianc...

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Auction Set Aside on Equitable Grounds: Auction Purchaser Compensated with Interest. Supreme Court modifies High Court orders to grant 6% interest to auction purchaser for delay in refund after auction cancellation.

The Supreme Court partially allowed the appeal of the auction purchaser, who was deprived of the use of Rs.81,20,000 due to the cancellation of an auc...

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GST Refund Granted Due to Retrospective Amendments: Court Directs Refund Without Interest Affidavit confirms petitioner’s entitlement; amended Section 50(3) exempts interest liability.

The petitioner filed a writ petition challenging an order by the Joint Commissioner (Appeals) that declined a refund claim. Since the GST Tribunal was...

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A protracted legal battle results in an order for delayed refund interest under the Customs Act, 1962.

The Bombay High Court ordered the Deputy Commissioner of Customs to pay interest on a delayed refund of Special Additional Duty (SAD). The petitioner ...