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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...

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Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.

The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...

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Supreme Court Dismisses Petition to Quash FIR in Volkswagen Cheat Device Case — Investigation Not Impeded by Pending Civil Appeals Before NGT. Delay and Disputed Facts Cannot Be Grounds for Quashing FIR Under Section 482 CrPC.

The petitioner, Skoda Auto Volkswagen India Private Limited, a company engaged in the manufacture and sale of passenger vehicles, was aggrieved by the...

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Supreme Court Sets Aside High Court Order Directing CBI Investigation into Transfer of Deity Property in Public Interest Litigation. High Court Exceeded Jurisdiction by Entertaining Dispute Lacking Public Element and Ordering Investigation Without Prima Facie Material.

The Supreme Court allowed the appeal against the High Court of Jharkhand's order directing the Central Bureau of Investigation to investigate the tran...

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Bombay High Court Grants Unconditional Leave to Defend in Summary Suit for Recovery of Goods Sold and Delivered. Dispute Over Principal Amount and Interest Rate Constitutes Triable Issues Under Order XXXVII CPC.

The Plaintiff, Oriental Aromatics Limited, filed a summary suit under Order XXXVII of the Code of Civil Procedure, 1908, against the Defendant, Poonam...