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Supreme Court Remands Kerala Luxury Tax on Tobacco Case to High Court for Determination of Trade Restriction Under Article 301. High Court Must First Find Infringement of Article 301 Before Considering Article 304(b) Saving, Clarifying Kalyani Stores Decision.

The case involved a challenge to the Kerala Luxury Tax on Tobacco (Validation) Act, 1964, enacted after the Supreme Court invalidated earlier rules fo...

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Bombay High Court Quashes MHADA Cancellation of Flat Allotment for Non-Payment Due to Non-Issuance of Demand Letter. Petitioner's Allotment Cannot Be Cancelled Without Issuance of Formal Demand Letter Under Regulation 18(1) of MHADA (Disposal of Land) Regulations, 1992.

The petitioner, Sandeep Uttam Bodke, applied for allotment of a flat under the Lower Income Group (LIG) category in response to an advertisement issue...

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Bombay High Court Allows Refund of CVD Paid on Imported Mobile Phones Under Exemption Notification. The court held that the exemption notification No.12/2012-Customs applies to imports and directed reconsideration of refund claims subject to verification of unjust enrichment.

The petitioner, Micromax Informatics Limited, a company registered under the Companies Act, imported mobile handsets during July 2014 to June 2015 and...

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Supreme Court Upholds Union’s Excise Duty Demand on Steel Wires; Manufacturer’s Challenge Dismissed. Interpretation of Item 26AA of Central Excise Act as a Rate of Duty, Not Dependent on Origin of Raw Material, Confirmed.

The case arose from the imposition of excise duty under the Central Excises and Salt Act, 1944, on steel wires manufactured by the appellant, J.K. Ste...

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Bombay High Court Dismisses Petitions Challenging Government Resolution on Teacher Transfers in Maharashtra. Transfer Policy Upheld as Valid and Not Violative of Articles 14 and 19(1)(g) of the Constitution.

The petitioners, comprising various teachers' unions and individual teachers, filed writ petitions challenging the Government Resolution (GR) dated 30...

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High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...