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Bombay High Court Allows JSW Steel's Challenge to Electricity Duty Demand on Captive Consumption. Held that electricity generated from captive power plant and consumed for own use is not 'sold' and thus not exigible to electricity duty under the Bombay Electricity Duty Act, 1958.

The petitioner, M/s. JSW Steel Limited, a company engaged in steel manufacturing, operates a captive power plant (CPP) at its factory in Raigad, Mahar...

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Supreme Court Quashes Change of Land Use for Cement Plant in Sangrur Due to Violation of Master Plan and Environmental Norms Under PRTPD Act and Pollution Control Regulations

The Supreme Court heard civil appeals arising from Special Leave Petitions (SLPs) and writ petitions challenging a Change of Land Use (CLU) granted fo...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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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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Supreme Court Allows Appeal by Union of India and ITBP Against High Court's Quashing of Land Acquisition Notifications for Battalion Headquarters. Urgency Clause Upheld for National Security Purposes Under Land Acquisition Act, 1894.

The Supreme Court allowed the appeal filed by the Union of India and the Director General of ITBP against the Allahabad High Court's judgment dated 10...

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Supreme Court Upholds CRZ Violations in Maradu Municipality Construction Case — Coastal Zone Management Authority's Powers Affirmed. Construction in CRZ-III No Development Zone Without Prior Concurrence of Authority Violates Environment Protection Act, 1986 and CRZ Notification 1991.

The appeals were filed by the Kerala State Coastal Zone Management Authority (KCZMA) against the judgment of the Kerala High Court which had allowed w...