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Supreme Court Dismisses Appeal by Seed Company, Upholds Consumer Status of Small Agriculturist in Buyback Dispute. Cultivation of Safed Musli for Livelihood Held Not Commercial Purpose Under Section 2(d) of Consumer Protection Act, 1986.

The case involves a dispute between M/s Nandan Biomatrix Ltd., a seed company, and S. Ambika Devi, a small landholder. In 2003, the appellant advertis...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Material as Original Assessment is Invalid as Change of Opinion.

The petitioner, Geopreneur Realty Private Limited, a real estate development company, challenged a notice dated 30 March 2021 issued under Section 148...

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Bombay High Court Dismisses Election Petition for Non-Compliance with Section 83 of the Representation of the People Act, 1951 — Failure to Furnish Material Facts and Full Particulars of Alleged Corrupt Practices Renders Petition Liable for Summary Dismissal.

The petitioner, Dr. Kirit Jayantilal Somaiya, filed an election petition challenging the election of respondent No.1, Sanjay Dina Patil, from the Mumb...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...

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High Court of Karnataka Quashes Penalty Imposed by MUDA on Allottee for Violation of Natural Justice — Penalty Without Show Cause Notice Set Aside. Succession Rights Recognized and Authority Directed to Follow Due Process Before Imposing Penalty.

The petitioner, Radhika Bhat, filed a writ petition challenging an endorsement dated 23-11-2016 issued by the Mysore Urban Development Authority (MUDA...