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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.

The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...

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High Court of Karnataka Enhances Compensation for Motor Accident Victim in MFA No.102828/2014. Court allowed appeal under Section 173(1) of Motor Vehicles Act, 1988, enhancing compensation from Rs.1,50,000 to Rs.2,50,000 with interest at 6% per annum.

The appellant, Shri Ninganagouda, filed an appeal under Section 173(1) of the Motor Vehicles Act, 1988, challenging the judgment and award dated 16.09...

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Bombay High Court Dismisses Port Trust's Suit Against Bank for Demurrage Charges — Bank Not Owner Under Major Port Trusts Act, 1963. Suit Against Bank Barred by Limitation as Goods Sold in 1979 and Suit Filed in 1982.

The plaintiff, Board of Trustees of the Port of Bombay (BPT), filed a suit against defendant No.1 (M/s. South Iron & Steel Co.) and defendant No.2 (Un...