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Supreme Court

Supreme Court Allows Union of India's Appeals in Service Tax on Lottery Tickets Case — Holds That Service Tax on Promotion, Marketing, and Sale of Lottery Tickets Is Within Parliament's Competence Under Entry 97 List I Read With Article 248 of the Constitution, and Not Exclusively Within State's Domain Under Entry 62 List II. The Court upheld the constitutional validity of amendments to the Finance Act, 1994 levying service tax on services related to lotteries, reversing the Sikkim High Court's decision.

3 Mar 2025

The Supreme Court, in a batch of appeals led by Union of India v. Future Gaming Solutions Pvt. Ltd., considered the constitutional validity of amendme...

High Court

Karnataka High Court Hears Revenue Appeal on Deletion of Additions for Bogus Transportation, Illegal Mining, and Helicopter Expenses. The Court Examines Whether the ITAT's Deletions Were Perverse and Whether Cross-Examination Rights Were Adequately Protected Under the Income Tax Act, 1961.

17 Mar 2023

The appeal before the Karnataka High Court arose from an order of the Income Tax Appellate Tribunal (ITAT), Bengaluru, which partly allowed the assess...

High Court

Bombay High Court Allows Secured Creditor's Priority Over Sales Tax Dues in MVAT Act Attachment Dispute. State Bank of India's mortgage charge on borrower's property held superior to VAT recovery under Section 32 of MVAT Act, 2002, following Central Bank of India v. State of Kerala ratio.

17 Dec 2020

The State Bank of India (SBI), a secured creditor, filed a writ petition under Article 226 of the Constitution challenging the attachment of a propert...

Supreme Court

Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that no fresh dispute on AGR dues can be raised after final judgment and that spectrum cannot be subject of IBC proceedings.

20 Jul 2020

The Supreme Court was hearing miscellaneous applications in the ongoing litigation concerning the definition of Adjusted Gross Revenue (AGR) and the p...

Supreme Court

Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that AGR dues are final and no fresh disputes can be raised, and directed examination of whether insolvency proceedings under IBC are a subterfuge.

20 Jul 2020

The Supreme Court was hearing applications in the ongoing AGR dues matter, where the Union of India sought extension of time for payment. The Court ha...

High Court

Bombay High Court Dismisses Section 9 Petition Seeking Garnishee Order Against Third Party in Arbitral Proceedings. Interim relief under Section 9 of the Arbitration and Conciliation Act, 1996 cannot be granted against a non-signatory to the arbitration agreement without a prima facie case of liability.

16 Jul 2019

The petitioner, Jatin Keshruwala, sole proprietor of Janvi Production, filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996,...

High Court

Bombay High Court Dismisses Landlord's Eviction Petition in Rent Control Case — Concurrent Findings of Fact Not Disturbed. Landlord failed to prove bonafide requirement and unlawful subletting under the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947.

24 Jul 2015

The petitioners, owners of a property in Thane, filed a suit for eviction of the respondents from a gala (shop) on grounds of default in rent, unlawfu...

High Court

Bombay High Court Dismisses Winding-Up Petition Against Capital Controls India Private Limited and Chloro Controls (India) Private Limited — Disputed Debt and Lack of Bona Fide Defence. Petition under Sections 433(e) and 434 of the Companies Act, 1956 dismissed as the debt was bona fide disputed and the company had a valid defence.

18 Dec 2014

The petitioner, Severn Trent Water Purification Inc. (formerly Capital Controls Company, Inc.), filed a winding-up petition under Sections 433(e) and ...

High Court

Bombay High Court Quashes Corruption Proceedings Against Structural Engineer on High Rise Committee — Not a 'Public Servant' Under Section 2(c)(viii) of Prevention of Corruption Act, 1988. Appointment as Expert Member on Government Committee Without Salary or Government Service Does Not Attract PC Act Definition.

12 Sep 2014

The applicant, Shailesh Ramanlal Mahimtura, a highly qualified structural engineer with three decades of experience, was appointed as a member of the ...

Supreme Court

Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

12 Apr 2012

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

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