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High Court of Karnataka Rules Petition Challenging Vires of Amending Act Not Rendered Infructuous Despite Subsequent Amendment; Restitution Claim Keeps Issue Alive. Court Examines Validity of Tax on Electricity Charges Under Karnataka Electricity (Taxation on Consumption) Act, 1959.

(1) Background: The writ petitions were filed by several companies (textile mills, etc.) and the Federation of Karnataka Chambers of Commerce and Indu...

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High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...

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Bombay High Court Grants Injunction Against YouTuber for Disparaging Marico's Products in Video Review. Court holds that false and malicious statements in product reviews can constitute disparagement, and interim injunction can be granted even if defendant is not a competitor.

The plaintiff, Marico Limited, a company manufacturing and selling various consumer products including hair oils and foods, filed a suit against the d...

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Bombay High Court Allows Appeal in Cenvat Credit Interest Dispute — Reversal Without Utilization Does Not Attract Interest. Rule 14 of Cenvat Credit Rules, 2004 interpreted to require actual utilization for interest liability.

The appellant, Cipla Limited, a manufacturer of medicaments, was engaged in the manufacture of medicaments containing ethanol (alcohol) which fell out...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...

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High Court of Bombay at Aurangabad Dismisses Revenue's Challenge to Tribunal Order Quashing Penalty on Directors in Central Excise Case — No Vicarious Liability Without Evidence of Personal Involvement Under Central Excise Act, 1944.

The Commissioner of Central Excise and Customs, Aurangabad, filed a Writ Petition challenging the order of the Customs, Excise and Gold (Control) Appe...

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Bombay High Court Allows Petition of Supplier Against Western Coalfields Limited for Withholding Admitted Dues. Withholding of Payment Based on Vigilance Report Without Hearing Violates Natural Justice.

The petitioner, Sujyoti India (P) Limited, a private limited company and authorized distributor of SKF India Limited, entered into a rate contract wit...

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Bombay High Court Dismisses State Appeal in Food Adulteration Case Due to Discrepancy Between Analyst Reports and Non-Compliance with Sampling Rules. Acquittal of Accused Upheld as Prosecution Failed to Prove Adulteration Beyond Reasonable Doubt Under Prevention of Food Adulteration Act, 1954.

The State of Maharashtra, through the Food Inspector, appealed against the judgment and order dated 11/10/2000 passed by the 6th Judicial Magistrate F...