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Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...

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Supreme Court Cancels Bail of Accused in Interstate Child Trafficking Case Due to Perverse High Court Orders and Absconding Accused. Bail Granted Without Considering Gravity of Offences Under Sections 363, 311, 370(5) IPC and Organized Nature of Racket.

The Supreme Court dealt with a series of appeals filed by victims' families seeking cancellation of bail granted by the Allahabad High Court to 13 acc...

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Supreme Court Strikes Down Caste-Based Discrimination in Prison Manuals as Unconstitutional. Prison Rules Dividing Labour and Segregating Barracks by Caste Violate Articles 14, 15, 17, 21, and 23 of the Constitution.

The petitioner, Sukanya Shantha, a journalist, filed a writ petition under Article 32 of the Constitution seeking directions for the repeal of offendi...

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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Supreme Court Allows Appellant in SEBI PFUTP Regulations Case Due to Non-Disclosure of Investigation Report. The Court Held That the Investigation Report Under Regulation 9 Must Be Disclosed to Ensure a Fair Hearing Under Principles of Natural Justice, as It Forms the Basis for the Show Cause Notice.

The dispute arose from a show cause notice issued by SEBI to the appellant, alleging violations of the SEBI (Prohibition of Fraudulent and Unfair Trad...

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Supreme Court Upholds High Court Judgment Setting Aside Appellate Authority Order Under Madhya Pradesh Shops & Establishments Act, 1958. The Court affirmed that clubs not being residential clubs are exempt from the Act under Section 3(j), rendering the Appellate Authority's reinstatement order invalid.

The dispute arose from the termination of services of the appellants, who were employees at a club run by the respondents. The appellants filed a comp...

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Bombay High Court Quashes COFEPOSA Detention Orders for Non-Application of Mind. Detaining Authority Failed to Consider Relevant Material and Relied on Irrelevant Grounds, Rendering Subjective Satisfaction Invalid.

The Bombay High Court delivered a common judgment in two writ petitions filed under Article 226 of the Constitution of India seeking writs of habeas c...

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Bombay High Court Allows Writ Petitions Challenging Central Excise Duty Demand on Scrap Generated During Car Manufacturing. Generation of scrap during manufacturing process is not a separate taxable event under Central Excise Act, 1944.

The judgment concerns two writ petitions filed by Premier Ltd. and New Holland Fiat (India) Pvt. Ltd. challenging show cause notices issued by the Cen...