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High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.

This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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High Court of Karnataka Allows Assessee's Appeal in Sales Tax Case — Revisional Order Set Aside for Violation of Natural Justice. Penalty under Section 8(3)(b) of CST Act, 1956 Quashed as Assessee Was Not Given Opportunity to Cross-Examine Driver of Vehicle.

The appellant, M/S Apotex Research Private Limited, an assessee under the Karnataka Value Added Tax Act, 2003, filed a Sales Tax Appeal under Section ...

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Bombay High Court Dismisses Revision Application as Not Maintainable in Civil Suit for Injunction — Order Refusing Temporary Injunction Is Appealable Under Order 43 Rule 1(r) CPC. Revision Under Section 115 CPC Is Not Maintainable When an Alternative Remedy of Appeal Exists.

The present Civil Revision Application was filed by the applicants, Babybai w/o Skharam Pardeshi and Madansingh s/o Dharamsingh Pardeshi, against the ...

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Supreme Court Affirms Interim Maintenance for Wife and Son in Matrimonial Dispute. Court Frames Guidelines on Maintenance Under Section 125 Cr.P.C. and Other Enactments to Ensure Uniformity and Consistency.

The case arises from an application for interim maintenance filed by the wife and minor son under Section 125 Cr.P.C. The wife left the matrimonial ho...

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Bombay High Court Nagpur Bench Hears Appeal Against Conviction for Murder on Railway Platform and Evaluates Eyewitness and Forensic Evidence. Appeal Challenges Reliability of Test Identification Parade and Eyewitness Testimony in Section 302 IPC Conviction.

This criminal appeal arose from the conviction of the appellant under Section 302 of the Indian Penal Code by the Additional Sessions Judge, Akola in ...