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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Karnataka High Court Hears Appeal Against Interim Stay of Excise Rule Amendments. State Challenges Ad Interim Order Staying Amended Rules 5 and 5-A of Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968, Introduced by Second Amendment Rules, 2025.

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act, 1961 against an ad interim order dated 25.11.2025 passed b...

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High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...

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Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.

The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...

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Karnataka High Court Considers Challenge to Levy of VAT on Liquor by Certain Licensees; Alleged Discrimination Between Different Categories of Excise Licence Holders. Petitioners Contend That Notification Exempting Some Dealers While Taxing Others Violates Articles 14, 19, and 304B of the Constitution.

The writ petitions were filed by various licensees under the Karnataka Excise Act, 1967, challenging the constitutional validity of Entry No.59A of th...

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Karnataka High Court Allows Online Liquor Delivery Platform in Excise License Dispute. The court held that the petitioner's order processing and delivery services do not amount to 'sale' under the Karnataka Excise Act, 1965, and quashed the Excise Commissioner's letter demanding a license.

The petitioner, Hip Bar Pvt. Ltd., is a company incorporated under the Companies Act, 2013, offering a semi-closed prepaid payment instrument (mobile ...

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High Court of Karnataka Allows Writ Petition Challenging Rejection of Composition Tax Application Under KVAT Act. Rule 135(4) of KVAT Rules, 2005 restricting composition scheme for dealers selling liquor held ultra vires Section 15 of KVAT Act, 2003.

The petitioner, M/s. Wonderla Holidays Limited, operates a composite business including an amusement park, a 3-star hotel, and a restaurant. It applie...

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High Court of Karnataka Quashes State Order Removing Lands from Mining Lease in Mineral Auction Dispute. Transfer of Mining Lease Valid Under Rule 22(6) of MCR 1960, State Cannot Unilaterally Excise Lease Area for Auction Without Following Due Process.

The petitioner, M/s. J.K. Cement Limited, held a mining lease (ML No. 2344A) over certain lands in Metagudda Village, Mudhol Taluk, Bagalkot District,...