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High Court of Gujarat Denies Regular Bail to Accused in NDPS Act Case Involving Commercial Quantity of Mephedrone. Section 37(1)(b)(ii) NDPS Act imposes twin conditions for bail in commercial quantity cases, requiring court to find accused not guilty and not likely to commit offence while on bail.

The applicant, Pavan Kumar Chandubhai Patel, filed a criminal miscellaneous application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2...

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Supreme Court Allows State's Appeal in Sales Tax Dispute: Oxygen Used in Steel Manufacturing Held Not 'Raw Material' for Concessional Tax Rate. Court Restores Assessment Order Levying 3% Tax on Oxygen Sold to Tata Steel Under Section 13(1)(b) of Bihar Finance Act, 1981.

The Supreme Court of India allowed the appeals filed by the State of Jharkhand against the judgment of the Jharkhand High Court, which had held that o...

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High Court of Karnataka Acquits Appellants in NDPS Case Due to Non-Compliance with Sections 42 and 50 of NDPS Act — Search and Seizure Vitiated for Lack of Proper Information Recording and Personal Search Procedure.

The case pertains to an appeal against the judgment of conviction and order of sentence dated 21.04.2011 passed by the Principal District and Sessions...

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Karnataka High Court Allows Appeal in KVAT Penalty Case — Penalty Under Section 70(2)(a) Cannot Be Imposed Without Specific Finding of Mens Rea or Fraudulent Intent. Revisional Authority's Restoration of Penalty Set Aside as Assessee Had Disclosed Purchases in Returns and Paid Tax.

The case involves an appeal filed by M/s Bhavani Enterprises, a registered dealer under the Karnataka Value Added Tax Act, 2003, against an order of t...

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Bombay High Court Allows Writ Petition Challenging Rejection of ARE-1 Forms as Proof of Export Under Advance Authorisation Scheme. Court Holds That ARE-1 Forms Are Valid Proof of Export Under Paragraph 4.25 of Handbook of Procedures 2009-14 and Quashes Show Cause Notice.

The petitioner, Larsen & Toubro Limited, a company incorporated under the Indian Companies Act, 1913, challenged a Letter dated 1-12-2016 and a Show C...

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Bombay High Court Partially Upholds Arbitral Award in Railway Contract Dispute — Interest Rate Reduced from 18% to 9%. The court held that the arbitrator's award did not violate public policy but reduced the interest rate as excessive under Section 34 of the Arbitration and Conciliation Act, 1996.

The petitioner, Union of India, challenged an arbitral award dated 8 October 2010 under Section 34 of the Arbitration and Conciliation Act, 1996. The ...

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Bombay High Court Upholds Conviction of Appellant in NDPS Act Case for Smuggling Heroin in Suitcases. Circumstantial Evidence Including Possession of Keys, Baggage Tags, and Concealment of Contraband Sufficient to Prove Conscious Possession Under Section 21(c) of NDPS Act, 1985.

The appellant, Mrs. Agnes Ruddy Odhoch, a Kenyan national, was convicted by the Special Judge, Greater Mumbai, for offences under Sections 21(c), 23(c...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Mandatory Provisions. Failure to Record Reasons for Search and Inform Accused of Right to be Searched Before Gazetted Officer Renders Conviction Unsustainable.

The appellants, Prabhakar Dhondiram Waghchaure (original accused No.1) and Ravindra Machhindra Mhamane (original accused No.2), were convicted by the ...