Bombay High Court Weekly Round-Up: November 18 - November 24, 2024
4 weeks ago

Bombay High Court Weekly Round-Up: November 18 - November 24, 2024

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Citations: 2024 LiveLaw 594 to 2024 LiveLaw 610 Nominal Index Anita Agarwal vs. Union of India, 2024 Bom 594 Ujala Shyambihari Yadav vs. Mauj Mobile Private Ltd., 2024 LiveLaw 605 Judgments/Final Orders: Exporter Can't Be Denied Interest On Refund U/S 56 Of CGST Act For Period Of Delay Attributable To Revenue Dept: Bombay High Court Case Title: Anita Agarwal vs. Union of India Citation: 2024 Bom 594 The Bombay High Court recently clarified that an exporter is entitled to interest u/s 56 of the CGST Act for the period starting from the expiry of 60 days from the date of filing the shipping bill up to the date of grant of refund, although during the interregnum, the exporter's name was red flagged on the Customs' portal. Customs Act | Interest U/S 28AA Is Automatic When There Is A Default Or Delay In Payment Of Duty: Bombay High Court Case Title: B.V. Jewels vs. Union of India Citation: 2024 LiveLaw 598 The Bombay High Court ruled that the demand for interest u/s 28AA of the Customs Act raised for non-payment of demand, within three months of raising the demand, is properly tenable on the part of the Customs Authority. Citizens' Complaints Against Police Often Taken Lightly: Bombay HC Grants ₹1 Lakh Compensation To Woman For Husband's Illegal Arrest Case title: Ratna Vannam vs. State Citation: 2024 LiveLaw 602 Complaints filed by citizens against wrong doings of the police officers are often taken lightly and the citizens are not believed at all, the Bombay High Court recently observed while noting that an order was passed in August 2013, directing the higher-ups of the Maharashtra Police not to resort to preliminary enquiry against police officers, who arrest people named in the nature of cases which do not permit detention or custody of the accused. Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court Case Title: Delphi World Money vs. Union of India Citation: 2024 LiveLaw 604 Observing that provisional acknowledgement automatically generated on Department portal shows that the requisite pre-deposit has been made, the Bombay High Court held that the Assessee had duly complied with the necessary pre-deposit required u/s 107 of the CGST Act.

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