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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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Supreme Court Grants Bail to Accused in Unlawful Activities (Prevention) Act Case Due to Lack of Prima Facie Evidence for Terror Funding. Payment of Extortion Money Under Duress for Business Operations Does Not Constitute Terror Funding Under Section 17 of Unlawful Activities (Prevention) Act, 1967.

The dispute arose from a criminal appeal concerning bail denial to an accused charged with multiple offences, including under the Unlawful Activities ...

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Bombay High Court Dismisses Writ Petition Challenging GST Summons — Summons for Oral Evidence Held Valid. No Violation of Article 20(3) as Petitioner Not an Accused at Investigation Stage; Alternative Remedy Available Under CGST Act.

The petitioners, JSK Marketing Limited and its Managing Director, filed a writ petition under Articles 226 and 227 of the Constitution of India before...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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High Court of Karnataka Allows Claimant's Appeal in Motor Accident Case, Enhances Compensation for Death of Unnikrishnan K Nair. Negligence of Lorry Driver Established, Insurance Companies Liable to Pay Enhanced Compensation with Interest.

The case arises from a motor accident that occurred on 18th June 2008 involving a lorry bearing registration No. HR-38-G-9697 and a motorcycle bearing...

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Supreme Court Dismisses Appeal by Union of India Against Quashing of Show Cause Notices in Service Tax Classification Dispute. Transport Operators' Services Classified as 'Goods Transport Agency' Not 'Cargo Handling Service' Based on Binding CBEC Circulars.

The case involves an appeal by the Union of India against a Gujarat High Court judgment quashing show cause notices issued to transport operators unde...

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Bombay High Court Allows Release of Seized Vehicles and Goods in Octroi Dispute - Transporters Not Owners of Goods Entitled to Release Pending Adjudication. The Court held that transporters cannot be held liable for octroi and directed release upon furnishing security.

The petitioners, Vinod Vijaypal Sharma, Ramling Shivram Nirmale, and Abdulkalam Abduljabbar Pathan, are transporters who own vehicles used for transpo...

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Bombay High Court Upholds Levy of Fees on Transporters and Traders Under Essential Commodities Act for Maintenance of Public Distribution System. The court held that the levy under Section 3(3)(f) of the Essential Commodities Act, 1955 is a valid regulatory fee and not a tax.

The judgment involves multiple writ petitions and civil applications challenging the levy of fees on transporters and traders under the Maharashtra Es...