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Gujarat High Court Dismisses State's Revision in Essential Commodities Act Case — Proportionality of Confiscation Upheld. Appellate Court's Reduction of Confiscation from 100% to 15% of Seized Stock Found Not Perverse or Illegal Under Section 6B of Essential Commodities Act, 1955.

The State of Gujarat filed a criminal revision application under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, challengin...

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High Court of Karnataka Quashes Proceedings Against Accused No.4 in Dowry Harassment Case Due to Lack of Territorial Jurisdiction. Accused No.4, residing abroad during alleged incidents, cannot be tried by Mandya court as no part of cause of action arose within its jurisdiction.

The petitioner, Santosh Kumar, accused No.4 in C.C. No.316/2011 pending before the Addl. Civil Judge (Jr. Dn.) and JMFC, Mandya, filed a petition unde...

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Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.

The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...

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High Court of Karnataka Allows NIA Appeal Under Section 21(1) of NIA Act, 2008 Against Rejection of Tender of Pardon Under Section 306 CrPC — Held That Order Rejecting Pardon Application Is Not Interlocutory and Is Appealable.

The National Investigation Agency (NIA) filed an appeal under Section 21(1) of the National Investigation Agency Act, 2008, challenging an order dated...