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Supreme Court

Supreme Court Dismisses Special Leave Petition Against Delhi High Court’s Unconditional Stay of Money Decree Under Order XLI Rule 5 CPC. Execution of Trademark Infringement Money Decree Stayed Without Deposit Pending Appeal, Upheld by Apex Court Citing Sufficient Cause.

24 Sep 2025

The dispute arose from a civil suit instituted by Lifestyle Equities C.V. and anor, claiming to be the proprietor of the Beverly Hills Polo Club trade...

High Court

High Court of Karnataka Allows Writ Petition of Elevator Manufacturer Against Legal Metrology Seizure — Declares Legal Metrology Act Inapplicable to Custom-Made Elevators. The court held that elevators are not 'pre-packed commodities' under the Legal Metrology (Packaged Commodities) Rules, 2011, as they are custom-made and installed at site, not sold in packaged form.

19 Aug 2025

The petitioner, Kone Elevator India Pvt. Ltd., is a company engaged in the manufacture, supply, installation, and commissioning of elevators. It filed...

Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Case on Limitation Issue - Extended Period Invoked for Differential Duty Demand Based on Transfer of Advance Licenses. The Court remanded the matter to CESTAT for fresh consideration on whether the assessee's bonafide belief based on a Tribunal decision later reversed by the Supreme Court precludes invocation of extended period under Section 11A(1) proviso of Central Excise Act, 1944.

4 Jul 2023

The present appeals were filed by the Commissioner of Central Excise and Customs against the order of the Customs, Excise & Service Tax Appellate Trib...

High Court

Bombay High Court Allows Writ Petition for Transitional Input Tax Credit Under GST — Time Limit for Filing TRAN-1 Form Held Directory, Not Mandatory. The court directed the GST authorities to accept the TRAN-1 Form filed beyond the prescribed time limit, holding that the time limit was directory and the petitioner had sufficient cause for delay.

20 Mar 2020

The petitioner, Nelco Limited, a company incorporated under the Companies Act, 1956, supplies and undertakes various network-related services. It file...

Supreme Court

Supreme Court Allows Union of India's Appeals in Excise Incentive Withdrawal Case — Policy Change Upheld as Prospective and in Public Interest. The Court held that the impugned notification was not retrospective and promissory estoppel did not bar the government from modifying the incentive scheme for Kutch industries.

1 Jan 2020

The Supreme Court allowed the appeals filed by the Union of India against the common judgment of the Gujarat High Court, which had quashed Notificatio...

High Court

High Court of Karnataka Allows Appeal Against CESTAT Order in Service Tax Case — Limitation Bar Not Applicable. The court held that the Tribunal erred in dismissing the appeal on limitation grounds when the appeal was filed within the prescribed period under Section 85 of the Finance Act, 1994.

4 Jul 2016

The petitioner, M/s. Practice Strategic Communications India Private Limited, a company providing management services, was issued a show cause notice ...

High Court

Bombay High Court Dismisses DRI's Challenge to Settlement Commission Order in DEPB Scheme Case — No Liability for Alleged Overvaluation. Settlement Commission's finding of no fraud or misrepresentation by exporter upheld as finding of fact not open to interference under Article 226.

18 Jan 2010

The Directorate of Revenue Intelligence (DRI) filed a writ petition under Article 226 of the Constitution of India challenging an order dated 6 March ...

High Court

Bombay High Court Partially Allows Appeals in Octroi Dispute, Directs Deposit of Reduced Amount for Continuation of Current Account Facility. The court modified the trial court's condition of depositing the entire disputed octroi amount, holding that a reduced deposit was sufficient to balance the interests of both parties.

13 Dec 2006

The case involves two appeals filed by Bajaj Auto Ltd. against the Pimpri Chinchwad Municipal Corporation and its officers, challenging a common order...

High Court

Bombay High Court Allows Municipal Corporation's Revision Against Refund of Octroi on Replacement Engine. Replacement of defective part under warranty not a fresh import liable to octroi under Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

17 Oct 2006

The petitioner, Commissioner of Sangli Miraj Kupwad Cities Municipal Corporation, challenged the judgment and order dated 12th February 2004 passed by...

Supreme Court

Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

20 Mar 1959

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

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