Justice K.R. Shriram Archives

“Defect notice is itself defective”: Bombay HC directs Tax authorities to refund the excess tax collected from vehicle trader

The Court stated that State authorities cannot retain the excess amount which is not in accordance with law and the same would be violative of Article 265 of the Constitution.

Case Briefs High Courts

Interpretation of ‘scale of rates’ fixed by Tariff Authority for Major Ports is binding: Bombay High Court

In the present case, the communication dated 01-03-2017 by TAMP will constitute a ‘decision’ since it determines an issue that at what rate respondent is entitled to levy charge based on the documents produced