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WRIT PETITION NO.19366 OF 2024

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Supreme Court Dismisses Petitions Challenging Border Tax by States Without Challenging State Enactments. Petitioners directed to approach High Courts under Article 226 of Constitution of India.

The Supreme Court disposed of a batch of 117 petitions filed primarily by transporters and tour operators under Article 32 of the Constitution of Indi...

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Bombay High Court Allows Amendment of Shipping Bills in Customs Case Due to Clerical Error. Petitioner permitted to convert shipping bills from Drawback Scheme to Advance Authorization Scheme under Section 149 of Customs Act, 1962.

The petitioner, Pinnacle Life Science Pvt. Ltd., is engaged in the manufacture and supply of medicaments and holds an Importer-Exporter Code. It sough...

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Bombay High Court Quashes Cancellation of Fair Price Shop Authorization for Mahila Bachat Gats Due to Violation of Natural Justice. Show-Cause Notice Under Maharashtra Scheduled Commodities (Regulation of Distribution) Regulation, 1975 Must Specify Grounds and Hearing Must Be Granted Before Cancellation.

The petitioners, four Mahila Bachat Gats (women's savings groups) authorized to run fair price shops in Taluka Shrirampur, District Ahmednagar, challe...

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High Court of Karnataka Allows Writ Petition for Transfer of PDS Authorization on Compassionate Grounds to Adopted Son. Adoption deed dated 04.01.1999 recognized as valid for transfer of authorization under Karnataka Essential Commodities (Public Distribution System) Control Order, 1992.

The petitioner, L. Jagadish, filed a writ petition under Article 226 of the Constitution of India before the High Court of Karnataka at Bengaluru, cha...

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Bombay High Court Allows Writ Petition Seeking Ab Initio Service Tax Exemption for SEZ Unit. Procedural Condition of Authorization Does Not Delay Exemption from Date of Application Under Notification No.12 of 2013.

The petitioner, Sai Wardha Power Company Limited, a power generating unit in the Special Economic Zone (SEZ) at Warora, filed a writ petition seeking ...

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High Court of Karnataka Quashes Criminal Proceedings in Foreign Trade Act Case Due to Lack of Sanction. Proceedings Initiated Without Mandatory Sanction Under Section 61 of the Foreign Trade (Development & Regulation) Act, 1992 Are Void Ab Initio.

The petitioner, N. Mruthunjaya @ Muthu, was the accused in four criminal cases (C.C. Nos. 1221/2003, 1222/2003, 1223/2003, and 1224/2003) pending befo...