Bombay High Court
Interpreting Property's 'Built-Up Area Wall-To-Wall' As Carpet Area Is Commercially Sound: Bombay High Court
The Bombay High Court has dismissed a petition under section 34 Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by the Developer-partners of Lukhi Associates challenging a 2020 arbitral award arising out of disputes under a 2010 Development Agreement with the Saini family. Justice Somasekhar Sundaresan upheld the award, holding that “what the Learned Arbitral Tribunal has found would draw sustenance from the principle of giving commercial contracts a commercial...
Bombay Sales Tax Act | High Court Says Canned Pineapple Slices Cannot Be Classified As 'Fresh Fruits', Denies Tax Exemption
In a significant ruling on product classification under the Bombay Sales Tax Act, 1959, the Bombay High Court has held that canned pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup cannot be treated as “fresh fruits” for the purpose of Entry A-23 of the Schedule to the Act. A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna answered the sales tax reference in favour of the Revenue and against the assessee Sudha Instant Soft Drinks &...
Limitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High Court
The Bombay High Court has held that the limitation period for filing a rectification application under Section 254(2) of the Income Tax Act begins when the assessee receives the ITAT order, and not merely from the date on which the order is passed. The Court ruled that the Income Tax Appellate Tribunal (ITAT) had completely misdirected itself in rejecting a rectification plea by Accost Media LLP as time-barred. A Division Bench of Justice B.P. Colabawalla and Justice Amit S. Jamsandekar...
Nescafé Premix Is 'Instant Coffee', Attracts Lower Sales Tax Rate: Bombay High Court
The Bombay High Court in a matter concerning classification of Nescafé Premix and if it was exigible to sales tax at the rate of 8% or 16%, has held that a premix resulting in 'Coffee and Instant drinks' would be classifiable as such, attracting lower rate of tax. (8% not 16%). In a judgment dated November 27, 2025 the Bench comprising Justice M.S. Sonak and Justice Advait M. Sethna re-iterated the cardinal principle of taxation in the context of the Bombay Sales Tax Act, 1959 that...
Bombay High Court Bars Chemco Plast From Using “CHEMCO” As Trademark, Allows Use As Domain Name
The Bombay High Court has partly granted an interim injunction in favour of Chemco Plastic Industries Pvt. Ltd, restraining rival plastic manufacturer Chemco Plast from using the marks “CHEMCO” or “CHEMCO PLAST” as trademarks. However, the Court declined to stop the firm from using “Chemco” as its trade name or domain name, citing its long and concurrent use.A single bench of Justice N J Jamadar passed the order on December 03, 2025, in an interim injunction application filed by Chemco Plastic...
Bombay High Court Quashes SVLDRS-3 Issued Under 'Arrears'; Says It Must Be Reassessed Under 'Litigation' Category With 70% Relief
The Bombay High Court has set aside the SVLDRS-3 Form issued to M/s Unique Enterprises, holding that the case should have been assessed under the “Litigation” category of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and not under the “Arrears” category. The Court ruled that the duty demand in the case had not attained finality, and therefore the assessee was entitled to 70% relief under Section 124(1)(a) of the Scheme. A Bench of Justice M.S. Sonak and Justice Advait M....
Bombay High Court Sets Aside Order Rejecting Yamaha Motors India's NCCD Rebate Claim; Says Core Issues Not Examined
The Bombay High Court has set aside the Union Government's order denying India Yamaha Motor Pvt. Ltd. a rebate of ₹3.26 crore towards National Calamity Contingent Duty (NCCD) paid on exported motorcycles, holding that the authority failed to examine the core statutory requirements under the Central Excise Rules. A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna remanded the matter to the Central Government (Revisionary Authority) to reconsider Yamaha's claim afresh and...
Bombay High Court Upholds ₹96 Lakh Award Against TCS In Hardware Supply Dispute With Inspira
The Bombay High Court on Tuesday upheld an arbitral award directing Tata Consultancy Services Ltd. to pay Rs. 96.20 lakh to Inspira IT Products Pvt. Ltd. for the loss suffered on 207 servers and monitors that Inspira purchased for TCS but could not deliver after TCS failed to finalise delivery locations. The court rejected cross-appeals filed by both the parties. A single bench of Justice Sandeep V Marne held on December 2 that the 2023 award contained no perversity or patent illegality,...
Bombay High Court Rejects Kailash Masala's Appeal Against Denial of Interim Relief in 'Mahalaxmi' Trademark Case
The Bombay High Court at Aurangabad has dismissed an appeal by Kailash Masala Industries, which had challenged a trial court's refusal to grant the company interim protection in its trademark and passing-off suit against Organic Khandeshi Food Products over the trademark 'Mahalaxmi' for its Masala Products. A single bench of Justice Shailesh P Brahme, in an order dated November 26, 2025, said the conduct of parties is an important factor while reviewing orders on interim injunctions under...
Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions' Findings
The Bombay High Court has held that authorities cannot override or ignore the findings of the Customs Settlement Commission while taking administrative action. The Court ruled that once the Commission accepts the disclosure, settles duty liability and grants immunity under Section 127H of the Customs Act, its order becomes final and conclusive under Section 127J, and no other authority can indirectly reopen the customs issue. A bench of Justice N.J. Jamadar while hearing the writ...
Bombay High Court To Examine If Non-Advertised Project Need Mandatory RERA Registration
The Bombay High Court has stayed a Maharashtra Real Estate Appellate Tribunal order requiring a builder to register two additional wings of its real estate project in Maharashtra, noting that the central issue of whether registration under Section 3 of the Real Estate (Regulation and Development) Act becomes mandatory when no units are advertised or offered for sale requires examination.Justice Arun R Pedneker made this observation on November 25, 2025 while issuing notice in the second appeals...
RERA Authorities Cannot Decide Title Disputes Or Issue Declarations and Injunctions Like Civil Court : Bombay High Court
The Bombay High Court has recently held that authorities and tribunals under the Real Estate (Regulation and Development) Act, 2016 (RERA) cannot adjudicate title disputes between allottees or grant declaratory and injunctive reliefs, ruling that such powers lie exclusively with civil courts. Clarifying the limits of RERA jurisdiction, the court held that disputes concerning the validity of title instruments “is not a matter which the authorities under the RERA are empowered to adjudicate....