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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Bombay High Court Hears Writ Petition Challenging Taxability of Interest Received on Enhanced Motor Accident Compensation. Petitioner Claims Interest is Capital Receipt and Not Taxable; Revenue Relies on Sections 56(2)(viii) and 145A(b) of Income Tax Act, 1961.

The petitioner, a 48-year-old man rendered paraplegic and bedridden since a road accident at age 8, filed a writ petition challenging the taxability o...

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Karnataka High Court Adjudicates Writ Petitions Challenging Mandatory Pre-Deposit under Section 35F of Central Excise Act, 1944. The court examined whether the mandatory deposit requirement violated Articles 14, 19(1)(g) and 265 of the Constitution of India.

The High Court of Karnataka heard a batch of writ petitions filed by several assessees, including Hindustan Petroleum Corporation Ltd., Prestige Garde...

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Bombay High Court Dismisses Petitions Challenging Reclassification of Mill Land as Non-NAINA Area Under DCPR 2034. Court upholds Monitoring Committee's decision that land not required for textile industry reverts to municipal reservation for public housing and amenity purposes.

The judgment concerns two writ petitions filed by Glider Buildcon Realtors Pvt Ltd and Mafatlal Industries Ltd challenging the decision of the Monitor...

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Repealed Penalty Rule Cannot Apply: The Supreme Court Upholds Application of Amended Rule in Excise Penalty Case

The Supreme Court of India ruled in favor of Pernod Ricard India (P) Ltd, holding that penalties for exceeding permissible limits of liquor wastage du...

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Karnataka High Court Considers Writ Petitions Against Government Order Appointing Administrator for Murugha Mutt Under Articles 162 and 31A of Constitution; Appointment Follows Pontiff's Judicial Custody in Criminal Case

The writ petitions, filed under Article 226 of the Constitution of India, challenged a Government Order dated 13.12.2022 appointing a retired IAS offi...