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Supreme Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 52A and Unreliable Evidence. Conviction under Section 8(b) read with Section 15(c) of NDPS Act set aside as prosecution failed to prove contraband identity and sampling procedure.

The appellant, Mangilal, was convicted under Section 8(b) read with Section 15(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Ac...

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Supreme Court Upholds State's Power to Fix Higher Sugarcane Price in Conflict Resolution Between Constitution Benches. State Advised Price (SAP) is Valid and Not Repugnant to Central Minimum Price Under Essential Commodities Act, 1955 and Sugarcane (Control) Order, 1966.

The Supreme Court considered a reference from a three-judge bench regarding an alleged conflict between two Constitution Bench decisions: Ch. Tika Ram...

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High Court Quashes Appellate Order and Remands GST Refund Case for Fresh Consideration Due to Violation of Natural Justice. Appellate Authority Dismissed Appeal Without Considering Merits or Granting Hearing, Mandating Remand Under Section 107(11) of KGST/CGST Act.

The petitioner, M/S ITD CEMINDIA JV, an association of persons, filed a writ petition under Articles 226 and 227 of the Constitution of India before t...

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High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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Supreme Court Overrules PV Narasimha Rao, Holds Bribery Not Protected by Parliamentary Privilege — Legislators Who Accept Bribes for Speech or Vote Are Not Immune from Prosecution Under Articles 105(2) and 194(2) of the Constitution.

The Supreme Court of India, in a seven-judge bench decision, overruled its earlier majority judgment in PV Narasimha Rao v. State (CBI/SPE) (1998) 4 S...

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Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

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High Court of Karnataka Examines Validity of Government Order Handing Over Mahabaleshwara Temple Administration to Ramachandrapura Mutt. Petitioners Allege Violation of Rights as Registered Trust and Seek Restoration of Previous Board of Trustees Under Articles 226 and 227 of Constitution.

Multiple writ petitions and writ appeals were filed before the High Court of Karnataka at Bengaluru challenging Government Order No. KAM.E.56 MU.A.B. ...