
The Bombay High Court directed the Central government to establish a National Litigation Policy to ensure uniform legal stands across High Courts.
The Bench observed that inconsistent positions by Central authorities on identical issues, particularly in tax matters, lead to judicial chaos.
The Court granted relief to sugar exporters seeking Remission of Duties and Taxes on Export Products benefits, holding that withholding such rebates was arbitrary since exports occurred under government-allocated quotas.
Noting that the issue was settled as the Supreme Court previously upheld similar relief granted by the Gujarat High Court. The Revenue must now extend these benefits to eligible exporters.
[Rika Global Impex Ltd. v. UOI]
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