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Supreme Court Examines Constitutionality of Prohibitory Orders Under Section 144 CrPC Restricting Public Assembly. Judgment Clarifies That Reasonable Restrictions on Speech and Assembly Must Be Just, Fair and Reasonable Under Articles 19 and 21.

The Supreme Court initiated a suo motu criminal writ petition regarding the incident at Ramlila Maidan on 4-5 June 2011, involving the imposition of p...

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Karnataka High Court Considers Petitions to Quash Dowry Harassment Charge Sheet and Strike Down Government Notification Conferring CCB Police Powers. Petitioners Challenge Investigation Transfer and Jurisdictional Validity Under Criminal Procedure Code and Karnataka Police Act.

Background: The case involved matrimonial disputes between a husband, Ditul Mehta (accused No.1), and his wife, Esha Raj (de facto complainant). The c...

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Supreme Court Allows Appeal in Sales Tax Classification Dispute — Maize Starch Held Exempt as Product of Millets Under Tamil Nadu General Sales Tax Act, 1959. Exemption Notification Prevails Over General Taxation Entry for 'Starch of Any Kind'.

The appellant, Santhosh Maize & Industries Limited, a dealer in maize starch since 1975, was registered under the Tamil Nadu General Sales Tax Act, 19...

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High Court of Karnataka Quashes Resumption Orders in SC/ST Land Transfer Case — Violation of Non-Alienation Condition Not Proven. Grant of Land to Scheduled Caste Person Under Karnataka SC/ST (PTCL) Act, 1978 Cannot Be Resumed Without Establishing That Transferee Was Not a Member of SC/ST.

The petitioner, Muniraju, challenged the orders of the Assistant Commissioner and Deputy Commissioner directing resumption of 2 acres 4 guntas of land...

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Bombay High Court Quashes Clarification in Direct Tax Vivad se Vishwas Act, 2020 — Circular No.21/2020 Held Ultra Vires. The clarification requiring withdrawal of appeal as a condition for filing declaration under the Act was struck down as arbitrary and violative of Article 14.

The petitioner, Macrotech Developers Limited, a public limited company engaged in real estate, filed a writ petition under Article 226 challenging a c...

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Bombay High Court Quashes Charge Sheet Against Income Tax Officer for Lack of Sanction Under Section 197 CrPC. Disciplinary proceedings initiated without prior sanction from the Central Government are invalid as the officer was not removable from service without such sanction.

The petitioner, Shri Nai Pal Singh, an employee of the Income Tax Department working as Commissioner of Income Tax (Departmental Representative), file...

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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.

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