Search Results for "excise licence"

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Search Results for "excise licence"

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Supreme Court

Arvind Kejriwal Challenges Legality of Arrest Under PML Act: Delhi High Court Appeal. Examining Judicial Safeguards and Proportionality in Arrest Procedures

12 Jul 2024

This appeal, filed by Arvind Kejriwal, challenges the legality of his arrest by the Directorate of Enforcement (DoE) under Section 19 of the Preventio...

Supreme Court

Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

3 Mar 2022

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

High Court

Karnataka High Court Allows Online Liquor Delivery Platform in Excise License Dispute. The court held that the petitioner's order processing and delivery services do not amount to 'sale' under the Karnataka Excise Act, 1965, and quashed the Excise Commissioner's letter demanding a license.

13 Sep 2019

The petitioner, Hip Bar Pvt. Ltd., is a company incorporated under the Companies Act, 2013, offering a semi-closed prepaid payment instrument (mobile ...

High Court

Bombay High Court Allows Appeal by Commissioner of Customs in CHA Licence Cancellation Case — Failure to Verify Importer's Identity Under Regulation 14(d) of CHALR, 1984 Justifies Cancellation. The Court held that the CESTAT erred in setting aside the cancellation on the ground of leniency and that the CHA's obligation to verify the importer's identity is mandatory.

31 Oct 2018

The case involves an appeal by the Commissioner of Customs (General), Mumbai, against an order of the Customs Excise and Service Tax Appellate Tribuna...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — State-Owned Corporation Not Liable to Deduct Tax at Source on Excise Duty Paid to Government. Excise duty paid by a state-owned corporation to the State Government does not constitute 'income' or 'commission' under the Income Tax Act, 1961, and no TDS is required under Section 194H.

3 Mar 2017

The case involves appeals filed by the Commissioner of Income Tax and Deputy Commissioner of Income Tax against an order of the learned Single Judge i...

High Court

Bombay High Court Dismisses Appeal Against Prohibitory Order Under Regulation 21 of CHALR, 2004 — No Appeal Lies to CESTAT. Regulation 22(8) of CHALR, 2004 is Not Ultra Vires the Customs Act, 1962.

5 Apr 2013

The appeal arises from a decision of the CESTAT dated 2 January 2013, which held that an appeal is not maintainable against an order passed under Regu...

High Court

Bombay High Court Dismisses Petition Challenging Attachment of Premises Under Customs Act — Licensee Lacks Locus Standi After Expiry of Licence. The court held that an erstwhile licensee whose licence had expired has no subsisting right in the attached property and is not entitled to a hearing before attachment under Section 142 of the Customs Act, 1962.

5 Oct 2012

The petitioners, Aditya Birla Nuvo Ltd. and another, filed a writ petition challenging the attachment of a residential flat by the Customs Authorities...

High Court

Bombay High Court Dismisses Petitions Challenging Sales Tax on Furnace Oil Used as Fuel in Manufacturing. Furnace Oil Used as Fuel is Not 'Raw Material' or 'Input' for Production, Hence Not Exempt from Sales Tax Under Bombay Sales Tax Act, 1959.

21 Feb 2006

The judgment pertains to a batch of writ petitions filed before the Bombay High Court challenging the levy of sales tax on furnace oil used by the pet...

High Court

Bombay High Court Partially Allows Appeal in Specific Performance Suit — Upholds Agreement to Sell but Denies Relief Due to Plaintiff's Default. Time not of essence originally but became so after notice; plaintiff failed to prove readiness and willingness under Specific Relief Act, 1963.

21 Apr 2005

The case involves two appeals arising from a judgment and decree dated 19th January 1999 in Special Civil Suit No.25/1993/A by the Civil Judge, Senior...

High Court

Bombay High Court Dismisses Writ Petition Challenging Rejection of Amendment of Plaint in Suit for Specific Performance. Amendment Seeking to Change Suit from Specific Performance to Declaration of Title and Possession Held Impermissible as It Introduces Inconsistent Case and Is Barred by Limitation.

30 Nov -0001

The petitioners, original plaintiffs, filed a suit for specific performance of an agreement to sell dated 01.08.1994 executed by the predecessor-in-ti...

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