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Supreme Court Upholds State's Levy of Sales Tax on Cane Jaggery While Exempting Palm Jaggery Under Madras Act. Classification Upheld as Cane and Palm Jaggery Are Commercially Different and Tax Does Not Violate Article 14 or 301.

The appellants, dealers in cane jaggery in Tamil Nadu, challenged the levy of sales tax on cane jaggery while palm jaggery remained exempt, under the ...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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High Court of Karnataka Allows Writ Petition Quashing Seizure Order Under Section 67(2) of CGST Act Due to Non-Compliance with Mandatory Requirements. Seizure of cash from residential premises of an employee without proper authorization and recording of reasons held invalid, cash ordered to be returned.

The petitioners, B. Kusuma Poonacha and J K Manjunath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High C...

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Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...

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High Court of Judicature at Bombay Considers Civil Revision Application on Jurisdiction under Maharashtra Scheduled Commodities Order 1975. Petitioner Contended that Statutory Remedy under Essential Commodities Act Impliedly Bars Civil Suit.

The civil revision application arose from a suit filed by the original plaintiff (respondent no.1) seeking perpetual injunction and declaration that c...

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Bombay High Court Allows Writ Petition Challenging Corrigendum to Tender Condition for Supply of Liquid Chlorine Gas. Court holds that modification of tender condition requiring storage plant within 150 km periphery of Mumbai City was arbitrary and unreasonable, and quashes the corrigendum.

The petitioner, G. S. Commercial Corporation, challenged a corrigendum dated 11th August 2023 issued by the Municipal Corporation of Greater Mumbai (M...

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High Court of Karnataka Reserves Judgment on Condonation of Delay in Land Acquisition Appeal Filed Beyond 120 Days Under 2013 Act. Issue of Whether Section 5 of Limitation Act Applies to Section 74(1) of Right to Fair Compensation Act, 2013 Remains to be Decided.

The Deputy Commissioner and Special Land Acquisition Officer, Bengaluru (SLAO) filed an appeal under Section 54(1) of the Land Acquisition Act, 1894 a...

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Karnataka High Court Sets Aside Order Restoring Ex-Parte Regular Appeal Filed by Defendant in Title Suit. Presumption of Service Under Section 27 of General Clauses Act, 1897 Stands Unrebutted as Power of Attorney Holder Lacked Personal Knowledge to Lead Evidence.

The Civil Revision Petition arose out of a title suit (O.S. No. 466/2011) filed by one Smt. Akkayamma seeking declaration of title and permanent injun...