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Search Results for "excise licence fee"

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High Court

Bombay High Court Allows Writ Petition Challenging GST Summons Issued Without Jurisdiction — Lack of Territorial Jurisdiction Renders Proceedings Void Ab Initio. The court quashed summons under Section 70 of CGST Act, 2017 issued by an officer in Coimbatore to a Nagpur-based company, holding that the officer lacked territorial jurisdiction.

6 May 2026

The petitioner, M/s D P Jain & Co. Infrastructure Private Limited, a Nagpur-based company, challenged summons issued by the Senior Intelligence Office...

High Court

Bombay High Court Allows Letters Patent Appeal in Patent Infringement Suit — Interim Injunction Granted to Protect Patent Rights Pending Trial. Court holds that a prima facie case for infringement and balance of convenience favor the patentee, and irreparable injury would result if injunction is refused.

6 Nov 2025

The appellant, Balasaheb Sonba Chavan, filed a suit for patent infringement against the respondents, Dilip Baburao Rajput (since deceased) through his...

Supreme Court

Supreme Court Dismisses Appeal Against Tender Cancellation in Public Procurement Case — State's Decision to Cancel Tender Upheld as Not Arbitrary Under Article 14 of the Constitution.

9 Jul 2024

The appeal arose from a High Court order dismissing a writ petition challenging the cancellation of a tender by the State. The appellant, a bidder, co...

High Court

Bombay High Court Allows Writ Petition Challenging Appellate Order in Leave and License Dispute — Interim Relief Granted to Licensee Pending Suit. The court held that the licensee had a prima facie case and balance of convenience in its favour, and the license was irrevocable under Section 60(b) of the Indian Easements Act, 1882.

22 Dec 2023

The petitioner, Wework India Management Private Limited, filed a writ petition under Article 227 of the Constitution of India challenging an order dat...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

High Court

Bombay High Court Dismisses Appeal Against Rejection of Temporary Injunction in Contract Dispute. Court holds that balance of convenience and prima facie case did not favor grant of injunction under Order 39 Rules 1 and 2 CPC.

6 Jun 2022

The Appellant, Chitali Bottling Limited, filed a Special Civil Suit No.95 of 2020 before the 19th Joint Civil Judge, Senior Division, Pune, seeking a ...

High Court

High Court of Karnataka Dismisses Revenue Appeal in TDS Dispute on License Fee — Payment for Use of Hotel Property Held as 'Rent' Under Section 194-I of Income Tax Act, 1961. License fee paid by assessee for use of hotel premises constitutes rent liable for TDS, and failure to deduct attracts consequences under Section 201.

2 Dec 2015

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) ...

High Court

High Court of Karnataka Quashes Tribunal Order in Excise License Dispute — Violation of Natural Justice. Failure to Consider Petitioner's Application for Relaxation of Distance Rule Under Rule 5 of Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 Renders Order Unsustainable.

18 Feb 2015

The petitioner, M/s. Raviraj Enterprises, a partnership firm holding a CL-2 excise license, filed a writ petition under Articles 226 and 227 of the Co...

High Court

High Court of Karnataka Quashes Tribunal Order in Excise License Dispute — Petitioner's Business Premises Not Within Objectionable Distance. Rule 5 of Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 Relaxation Power Must Be Considered Before Directing Shifting of CL-2 Licensee.

18 Feb 2015

The petitioner, M/s. Raviraj Enterprises, a partnership firm holding a CL-2 license under the Karnataka Excise Act, 1965, was issued a show cause noti...

High Court

Bombay High Court Upholds Levy of Additional Duty on Denatured Ethanol Under Maharashtra State Excise Duty Act, 1975 — Denatured Ethanol Held to be 'Spirit' and 'Intoxicant' Subject to Excise Duty. The court held that denatured ethanol is not excluded from the definition of 'spirit' under Section 2(24) of the Act merely because it is denatured, and the levy of additional duty under Section 24 is valid and constitutional.

30 Nov -0001

The judgment concerns a batch of writ petitions filed by various companies engaged in the manufacture and sale of denatured ethanol, challenging the l...

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