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Court Upholds Tax Collection Obligation on Mysore Sales Under Section 206C. Excise Contractors Deemed "Buyers" in Karnataka Liquor Vending Case, Appeal Dismissed

The application of Section 206C of the Income Tax Act, 1961, regarding tax collection at source on the sale of alcoholic liquor, particularly focusing...

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Bombay High Court Allows Appeals of Accused in NDPS Case Due to Non-Compliance with Sections 42 and 50 of NDPS Act. Conviction for Possession of Hashish Set Aside as Search and Seizure Were Conducted Without Proper Authorization and Without Informing Accused of Their Rights.

The case involves two criminal appeals filed by Satyawan Pagi (A1) and Vimal Singh (A2) against their conviction and sentence under Section 20(b)(ii)(...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 50 of NDPS Act, 1985. Failure to Inform Accused of Right to be Searched Before Gazetted Officer or Magistrate Renders Search Illegal and Conviction Unsustainable.

The appellant, a Nigerian national, was convicted by the Special Judge in NDPS Case No. 116 of 2000 for an offence under Section 8(c) punishable under...

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Bombay High Court Allows Writ Petition for Duplicate Warehouse Receipts Against Maharashtra State Warehousing Corporation. Refusal to Issue Duplicate Receipts on Ground That Originals Are Not Lost but in Possession of Third Party Is Arbitrary and Violative of Natural Justice.

The petitioner, M/s. Ruchi Global Limited, purchased cotton bales from M/s. Baba Sai Corporation and deposited them in the warehouse of the Maharashtr...

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Supreme Court Upholds Farmers' Insurance Claim in Cold Storage Fire — Insurer Liable Despite No Privity of Contract. Farmers are Consumers Under Consumer Protection Act, 1986, and Insurance Company Must Pay for Loss of Stored Agricultural Produce.

The case involves multiple appeals arising from a common order of the National Consumer Disputes Redressal Commission regarding a fire that occurred o...