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"Supreme Court's Landmark Decision on Valuation Under Central Excise Act, 1944: Bharat Petroleum vs. Commissioner of Central Excise" "Defining Transaction Value in the Sale of Petroleum Products Between Public Sector Undertakings Under the Central Excise Act."

The judgment clarifies the determination of "transaction value" under Section 4(1) of the Central Excise Act for sales made between public sector oil ...

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Supreme Court Interprets MSMED Act for Dispute Resolution Rights. Clarifying whether unregistered MSMEs under Section 8 can invoke arbitration under Section 18.

Remedies Under the MSMED Act, 2006 Unrestricted by Prior Registration Whether an enterprise not registered under Section 8 of the Micro, Small, and M...

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Supreme Court Grants Bail to Accused in NIA Heroin Smuggling Case Due to Lack of Direct Evidence and Prolonged Incarceration. Transnational Narcotics Conspiracy Allegation Fails as No Contraband Linked to Appellant's Consignment and Key Witnesses Not Implicated.

The Supreme Court granted bail to Harpreet Singh Talwar @ Kabir Talwar, accused in a multi-jurisdictional heroin smuggling case investigated by the NI...

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Supreme Court Allows Appeal in Arbitration Dispute: MP Act, 1983 Not Applicable Where Arbitration Clause Exists. Jurisdictional Objection Cannot Be Raised for First Time Under Section 34 of Arbitration and Conciliation Act, 1996.

The appeal arises from a judgment of the Madhya Pradesh High Court affirming the setting aside of an arbitral award under Section 34 of the Arbitratio...

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Supreme Court Upholds Conviction in Wildlife Product Seizure Case but Reduces Sentence from 6 to 3 Years. Conscious possession of tiger parts established; discrepancies in trap proceedings not sufficient to create doubt; sentence reduced considering young age and time served.

The Supreme Court dismissed the appeals challenging the conviction of Rajesh and Makbool Ahmed under the Wild Life (Protection) Act, 1972 for illegal ...

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Supreme Court Allows Maternity Leave for Third Child from Second Marriage in Tamil Nadu Government Service Case. Fundamental Rule 101(a) of Tamil Nadu Fundamental Rules must be interpreted purposively; children from prior marriage not in mother's custody cannot be counted to deny maternity leave.

The appellant, K. Umadevi, married A. Suresh in 2006 and had two children (born 2007 and 2011). She joined Tamil Nadu government service as an English...

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CENVAT Credit on Exempted Goods Upheld by Bombay High Court. Factual findings and reliance on precedents render Revenue’s appeal untenable.

Commissioner of CGST & Central Excise, Daman Commissionerate v. Huhtamaki PPL Ltd.Central Excise – CENVAT Credit on exempted goods – Whether c...

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"Reversal of Cenvat Credit Without Goods Entering Factory Premises Invalid: Bombay HC Upholds Recovery and Penalty" "Illegitimate Reversal of Cenvat Credit and Misrepresentation of Goods' Movement Constitutes Fraud"

Acts and Sections Discussed: Central Excise Act, 1944 - Section 35G (Appeal to High Court), Section 11AC (Penalty for Excise Duty Evasion). Cenvat...

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High Court Directs Timely Disposal of Advance Ruling Application under SGST Act. "Authority bound to decide applications on merits despite subsequent pre-show cause notice."

1. Introduction (Para 1–2) Case Details: Writ Petition filed by General Motors India Pvt. Ltd. challenging the pre-show cause notice under Sectio...