High Court of Bombay
4,240 judgments
Sunlight Cable Industries v. The Commissioner of Customs NS II and 2 Ors.
The Bombay High Court held that exporters are entitled to IGST refund on zero rated supplies where no higher duty drawback is claimed, directing refund with interest after quashing the denial by customs authorities.
Welcome Plywood Pvt. Ltd. v. Income-tax Officer
The Bombay High Court held that reopening an income tax assessment after four years based on a mere change of opinion without new tangible material is invalid and quashed the reopening notice issued to the petitioner.
Oerlikon Balzers Coating India Private Limited v. Union of India
The Bombay High Court struck down the restriction limiting DTVSV-A benefits to appeals dismissed in limine, holding that pending Miscellaneous Applications constitute pending appeals eligible under the scheme and quashed the rejection of the petitioner's application.
Nagesh Krishnaji Koyalkar v. Balaram Ashok Manjarekar & Ors.
The Bombay High Court dismissed the writ petition challenging the rejection of a decree on admission under Order XII Rule 6 CPC, holding that joint tenancy admissions do not entitle one heir alone to a decree without full trial.
Dhirendra Bhupendra Sanghvi v. Assistant Commissioner of Income Tax Circle – 27(3), Mumbai
The Bombay High Court held that notices and reopening of income tax assessment issued in the name of a deceased assessee without notice to the legal heir are null and void, quashing such proceedings.
Shrenik Kumar N. Baldota v. Deputy Commissioner of Income Tax Circle – 1(2)(1), Mumbai & Ors.
The Bombay High Court held that reassessment under Section 148 read with the first proviso to Section 147 cannot be initiated without a failure to disclose fully and truly all material facts, and quashed the reassessment notice issued on mere difference of opinion regarding the original assessment.
Indusind Bank Ltd. v. Income Tax Settlement Commission & Ors.
The Bombay High Court held that interest on Government securities accrues only on specified due dates, set aside the Settlement Commission’s order taxing accrued but not due interest, and remanded the matter for fresh consideration with reasons.
Nutan Jaibharat Co-operative Housing Society Limited v. State of Maharashtra Legal Department
The Bombay High Court set aside a Co-operative Court order restraining a housing society from finalizing redevelopment agreements, affirming the society's adherence to statutory procedures and democratic decision-making under the Maharashtra Co-operative Societies Act.
Shahazada Alisagar Bhaisaheb Kalimuddin v. Joint Charity Commissioner, Greater Mumbai
The High Court quashed a composite order under Section 41D of the Maharashtra Public Trusts Act for failure to serve and hear all trustees individually, mandating strict compliance with procedural safeguards before suspending or removing trustees.
Suneel Dattatraya Mogre v. Prabhakar Baburao Thorat
The Bombay High Court granted conditional leave to defend in a summary suit based on a dishonoured cheque, applying the presumption under Section 139 of the Negotiable Instruments Act but requiring the Defendant to deposit a substantial sum to proceed.
P. G. Foils Ltd v. Director General (Special Safeguards)
The Bombay High Court held that safeguard duty cannot be collected without rules for assessment and collection, directed final assessment without interest, and upheld interim protections granted to the importer.
M/s. API Civilcon Private Limited v. Municipal Commissioner
The Bombay High Court held that defects cited in a tender were curable and ordered refund of the withheld 10% Earnest Money Deposit to the petitioner.
Jayendra Chandulal Thakkar v. State of Maharashtra
The Bombay High Court dismissed the petition challenging confiscation of undeclared foreign currency and penalty under the Customs Act, upholding concurrent findings of the Customs authorities and rejecting procedural and factual contentions.
Goutam Gopal Jadhav v. The State of Maharashtra
The High Court upheld the conviction of the accused under Sections 335 and 452 IPC based on reliable injured witness testimony, corroborated medical and circumstantial evidence, and admissible discovery under Section 27 Evidence Act.
Hemant Dhirajlal Banker v. State of Maharashtra
The Bombay High Court quashed FIRs and MCOC Act proceedings against Hemant and Meenakshi Banker, holding that the essential ingredients of extortion and organized crime offences were not prima facie made out.
Commissioner Of Income Tax (IT) - 2 v. M/s Citicorp Investment Bank (Singapore) Ltd.
The Bombay High Court upheld the ITAT order granting exemption of capital gains under Article 13(4) of the India-Singapore DTAA without applying the repatriation limitation under Article 24, relying on a certificate from Singapore tax authorities confirming taxation of worldwide income.
Commissioner of Income Tax (IT)-2 v. M/s. Colgate Palmolive Marketing SDN BHD
The Bombay High Court upheld the ITAT ruling that payments for access to a SAP system do not constitute taxable royalty under the Income Tax Act for AY 1999-2000, and without a Permanent Establishment in India, business profits are not taxable under the India-Malaysia DTAA.
Chandrakant Nivrutti Pagar v. The State of Maharashtra
The Bombay High Court acquitted a Talathi accused of corruption due to failure of prosecution to prove demand and acceptance of bribe beyond reasonable doubt, emphasizing the necessity of reliable evidence for conviction under the Prevention of Corruption Act.
Moinuddin Pashamiya Shaikh v. Slum Rehabilitation Authority
The Bombay High Court directs strict enforcement against illegal occupation and trafficking of slum rehabilitation tenements, mandates fixing of transit rent, and emphasizes constitutional and statutory compliance in slum redevelopment schemes.
Manjula D. Rita v. Principal Commissioner of Income Tax 12, Mumbai
The High Court quashed orders holding a deceased Director liable under Section 179 of the Income Tax Act for non-recovery of tax dues due to failure to serve notice and provide opportunity, emphasizing procedural fairness and statutory compliance.