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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Bombay High Court Overrules Res Judicata Objection in Admiralty Limitation Suit; Prior Withdrawal of Application Before Chinese Court Does Not Bar Fresh Suit Under Code of Civil Procedure, 1908.

The dispute arose from a voyage of the vessel M.V. YURIY ARSHENEVSKIY, owned by Murmansk Shipping Company, a Russian entity, which was chartered to ca...

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Bombay High Court Quashes BPCL Circular Imposing Refill Ceiling Limits on LPG Distributors as Unilateral and Arbitrary. Distributorship Agreements Without Ceiling Limits Cannot Be Varied Unilaterally by Issuing Circulars.

The petitioners, seven LPG distributors of Bharat Petroleum Corporation Limited (BPCL), challenged a circular dated 4 January 2018 and a subsequent co...

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Bombay High Court Upholds Validity of Maharashtra Revenue Services (Recruitment) Rules, 2020 and Directs Finalization of Seniority Lists for Deputy Collectors — Seniority to be Determined by Date of Continuous Officiation, Not by Date of Regular Promotion.

The judgment pertains to a batch of writ petitions filed by Deputy Collectors and the State of Maharashtra concerning the determination of seniority o...

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Bombay High Court Grants Interim Injunction in Trademark and Copyright Infringement Suit Involving Perfume Brands. Court restrains defendants from using marks deceptively similar to plaintiffs' registered trademarks and artistic logos, finding prima facie case of infringement and passing off.

The plaintiffs, Ahmed Perfumes LLC and M/s. Ahmed Al Maghribi Perfumes Trading LLC, both UAE-based companies in the perfume business, filed a Commerci...