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...

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...

Maharashtra Cooperative Societies Act | Authorised Officer Becomes Functus Officio Once Replaced By Competent Authority: High Court

The Bombay High Court held that an authorised officer under Section 88 of the Maharashtra Cooperative Societies Act, 1960, becomes functus officio the moment a competent authority replaces him, irrespective of whether the officer had personal knowledge of the substitution. The Court observed that administrative orders take legal effect when issued by the competent authority, not when they...

Complete Violation During Bhajans, Azans & Club Events : High Court Registers Suo Motu PIL On Recurring Noise Pollution In Nagpur

The Bombay High Court (Nagpur Bench) recently took Suo Moto cognizance of the 'recurring' issue of noise pollution in Nagpur city and explicitly named prominent clubs, temples and Dargahs adding that activities like 'bhajans', 'azans' and various celebrations and events are conducted in violation of the law. A bench of Justice Anil L Pansare and Justice Raj D Wakode said that state...

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...

Objectionable Online Posts Defaming Woman May Attract Offences Of 'Outraging Modesty' & 'Stalking' Under IPC: Bombay High Court

The Bombay High Court (Nagpur Bench) on Tuesday observed that posting objectionable content on social media platforms to defame a woman can also constitute the serious offences of 'Stalking' (Section 354-D) and 'Assault or criminal force to woman with intent to outrage her modesty' (Section 354) under the Indian Penal Code (IPC). A Bench of Justice Urmila Joshi-Phalke and Justice...

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...

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...

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....

Bhima Koregaon Case: After 5 Yrs In Jail, Bombay High Court Grants Bail To Former DU Professor Hany Babu

The Bombay High Court on Thursday granted bail to former Delhi University Professor Hany Babu, who has been booked for his alleged role in the Elgar Parishad-Bhima Koregaon conspiracy case. A division bench of Justice AS Gadkari and Justice Ranjitsinha Raja Bhonsale granted him bail. A detailed order in the matter is awaited. For context, Babu was arrested in July 2020 by the NIA...

Bombay High Court Condemns SEC's 'Last-Minute' Action To Postpone Local Body Polls; Defers Combined Results To December 21

In a stinging rebuke, the Bombay High Court (Aurangabad Bench) on Tuesday came down heavily on the State Election Commission (SEC) for its 'last-minute' decision to postpone elections in several Nagar Panchayats and Nagar Parishads areas across the state. While the Court stood short of quashing the postponement orders to avoid derailing the democratic process, it issued a...

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...