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High Court of Karnataka Upholds Service Tax on Restaurant Services as Valid Exercise of Union Legislative Power. Service Tax on Supply of Food and Drinks in Restaurants is Not a Tax on Sale of Goods but a Tax on Service, Falling Under Entry 97 of List I.

The case involves two intra-court appeals filed under Section 4 of the Karnataka High Court Act, challenging a learned Single Judge's common order dat...

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Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.

The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...

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Supreme Court Examines Challenge to Regularisation Certificate Issued Under Mixed Land Use Policy for Diagnostic Centre in Residential Area. High Court Had Declined Writ Jurisdiction Over the Matter.

The case involved a dispute over a diagnostic centre operating in a residential building in Hauz Khas, New Delhi. The appellant, Anirudh Kumar, a resi...

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Karnataka High Court Hears Writ Petition Challenging Criminal Complaint Under Factories Act; Occupier Contends Non-Joinder of Company and Lack of Order Viciate Proceedings Under Section 7A(2)(c) of the Factories Act, 1948.

The petitioner, the occupier of M/s Toyota Kirloskar Motor Private Limited, filed a writ petition under Articles 226 and 227 of the Constitution read ...

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Bombay High Court Hears Appeals Against Admission of Winding Up Petition in Shareholder Deadlock Case. The core issue concerns whether a petitioner who is not the registered shareholder can maintain a winding up petition after the registered shareholder merged into it.

The dispute concerned the winding up of Capital Controls India Private Limited, a joint venture between Chloro Controls (India) Private Limited and Se...

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Bombay High Court Upholds Dismissal of Execution Petition as Time-Barred in Specific Performance Case. Dismissal of Appeal for Want of Prosecution Does Not Constitute Merger of Decree and Limitation Period Runs from Date of Trial Court Decree Absent Stay of Execution.

The dispute arose from a suit for specific performance of an agreement to sell agricultural land. The predecessor of the petitioners (plaintiff) had e...

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High Court of Bombay at Goa Dismisses Appeal by ESIC Against Acquittal in Contribution Default Case. Failure to Prove Director Was In Charge of Day-to-Day Business Under Section 85(a) of Employees State Insurance Act, 1948.

The Employees State Insurance Corporation (ESIC) filed a complaint under Section 85(a) of the Employees State Insurance Act, 1948 against M/s. Cortali...