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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

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Bombay High Court Allows Petition in Excise License Renewal Case — State Cannot Deny Renewal Without Proper Notice and Hearing. Renewal of FL-3 license under Maharashtra Foreign Liquor Rules cannot be refused on grounds of pending criminal proceedings without affording opportunity of hearing.

The petitioner, John Distilleries Private Limited (formerly John Distilleries Ltd.), a company incorporated under the Companies Act, 1956, with its ma...

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Repealed Penalty Rule Cannot Apply: The Supreme Court Upholds Application of Amended Rule in Excise Penalty Case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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Bombay High Court Quashes Preventive Detention Order Under MPDA Act Due to Unexplained Delay in Deciding Representation. Delay of 13 Days in Deciding Detenu's Representation Violates Constitutional Safeguard Under Article 22(5) and Section 8(1) of MPDA Act, 1981.

The petitioner, Vinod Dhannulal Jaiswal, challenged an order of preventive detention passed by the District Magistrate, Aurangabad (respondent No.1) u...

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Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

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Bombay High Court Quashes Detention Order Under MPDA Act for Lack of Subjective Satisfaction and Non-Application of Mind. Detenu's Past Conduct and Single Incident Insufficient to Justify Preventive Detention Under Section 3(1) of Maharashtra Prevention of Dangerous Activities Act, 1981.

The petitioner, Chandrakala w/o Ramlal Jadhav, challenged the detention order dated 07.12.2020 passed by the District Collector, Jalna (respondent No....

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Karnataka High Court Dismisses Writ Petition Challenging Order to Shift Liquor Shop Due to Proximity to Religious Institution. Rule 5(1) of Karnataka Excise Licences (General Conditions) Rules, 1967 prohibits liquor vending within 100 meters of religious or educational institutions.

The petitioner, S. Gopal, a CL-9 licensee for vending liquor, filed a writ petition under Articles 226 and 227 of the Constitution of India before the...