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Search Results for "liquor taxation"

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Supreme Court

Supreme Court Upholds Petitioner in IPC Marital Rape Exception Challenge; Declares Exception 2 to Section 375 IPC Unconstitutional for Girls Aged 15-18. The Court Held That the Exception Violates Articles 14, 15(3) and 21 of the Constitution by Discriminating Between Married and Unmarried Girls and Disregarding Child Marriage Prohibition.

1 Aug 2026

The writ petition under Article 32 of the Constitution was filed by Independent Thought, a child rights society, challenging Exception 2 to Section 37...

High Court

Bombay High Court Quashes GST Demand Against University for Violation of Natural Justice — Failure to Grant Personal Hearing Renders Order Illegal Under Section 74(1) of CGST Act, 2017. Circulars Mandating Personal Hearing Before Adverse Order Are Binding on Adjudicating Authority.

27 Apr 2026

The University of Mumbai, established under the Bombay University Act, 1953 and later governed by the Maharashtra Public Universities Act, 2016, filed...

Supreme Court

Supreme Court Dismisses Appeal Against Tender Cancellation in Public Procurement Case — State's Decision to Cancel Tender Upheld as Not Arbitrary Under Article 14 of the Constitution.

9 Jul 2024

The appeal arose from a High Court order dismissing a writ petition challenging the cancellation of a tender by the State. The appellant, a bidder, co...

Supreme Court

Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

13 Jan 2023

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

High Court

High Court of Karnataka Upholds Notification Levying Central Excise on Tobacco Products — Notification No.3/2019-Central Excise dated 06.07.2019 held valid and within powers under Section 5A of Central Excise Act, 1944. The court held that the government has the power to modify or withdraw exemptions in public interest and that promissory estoppel does not apply to legislative functions.

21 Sep 2022

The judgment pertains to a batch of writ petitions filed by manufacturers and dealers of tobacco and tobacco products, challenging Notification No.3/2...

Supreme Court

Supreme Court Upholds State Policy in Loan Waiver Scheme for Small and Marginal Farmers Under Article 14 Scrutiny. Classification Based on Landholding Found Rational and Non-Arbitrary, with Judicial Review Limited to Constitutional Compliance, Not Policy Wisdom.

23 Nov 2021

The dispute arose from a loan waiver scheme introduced by the Government of Tamil Nadu through G.O Ms. No. 50 dated 13 May 2016, which provided waiver...

High Court

Bombay High Court Partially Allows Petition Against Ban on Transport of Banned Food Products Through Maharashtra. Inter-State Transport of Banned Products Not Prohibited Under Section 30(2)(a) of Food Safety and Standards Act, 2006.

9 Jan 2021

The petitioners, including the driver, cleaner, owner of a truck, and a transporter, challenged an order dated 15/7/2020 issued by the Food Safety Com...

High Court

Bombay High Court Allows Writ Petition of Tendu Leaves Contractors Association for Exemption from TCS under Section 206C(1A) of Income Tax Act, 1961. Contractors engaged in trading of forest produce are not liable to tax collection at source as they are not 'buyers' under the provision.

19 Sep 2019

The petitioner, Gondia Beedi Leaves Contractors Association, representing contractors of Tendu leaves (a forest produce), filed a writ petition before...

High Court

Bombay High Court Dismisses Petition Challenging Excise License Renewal for Lack of Standing. Petitioner failed to establish any legal right or interest in the renewal of a foreign liquor license under the Goa Excise Duty Act, 1964.

30 Jun 2014

The petitioner, Shri Shailesh Kothawale, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court at Goa, see...

High Court

Writ Appeals Filed by Tea and Coffee Plantation Companies Against Denial of Input Tax Credit on Cultivation Inputs under Karnataka Value Added Tax Act, 2003. Issue: Whether Cultivation Inputs Eligible for Tax Credit Under Section 10(2) Read with Section 2(6) and 2(19) of the Act.

28 Feb 2014

The appeals arose from reassessment orders passed under the Karnataka Value Added Tax Act, 2003, denying input tax credit to tea and coffee plantation...

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