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High Court of Karnataka Adjudicates Intra-Court Appeals Against Order Upholding Blocking of Electronic Credit Ledgers Under Rule 86A of CGST Rules; Considers Requirement of Pre-Decisional Hearing and Bonafide Purchaser Protection.

The appeals arose from a common order dated 27.07.2023 passed by a Single Judge in a batch of writ petitions, rejecting the contentions of the appella...

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Bombay High Court Allows Appeal in MVAT Case — Works Contract Valuation Must Exclude Land Value Under Rule 58. Land value deduction under Rule 58 of MVAT Rules is mandatory for works contracts involving transfer of immovable property, and the Tribunal erred in restricting deduction to 20%.

The Appellant, Oasis Realty, an association of persons registered under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and Central Sales Tax Act...

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Supreme Court Dismisses Appeal of Bank Manager Seeking Discharge for Want of Sanction Under Section 197 CrPC in Forgery Case. Act of Forgery by Public Servant Cannot Be Considered an Act Done in Discharge of Official Duty.

The Supreme Court dismissed an appeal filed by S.K. Miglani, a former Branch Manager of Bank of Baroda, Faridabad, challenging the Delhi High Court's ...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Bombay High Court Dismisses Petition Challenging Injunction in Trade Mark Infringement Suit — 'Aerotide' vs 'Ferotide' Found Deceptively Similar. Phonetic and structural similarity between marks for pharmaceutical products justified interim restraint under Trade Marks Act, 1999.

The petitioner, Ferring Pharmaceuticals Pvt. Ltd., challenged an interim injunction order dated 05.03.2010 passed by the District Judge-3, Ahmednagar,...

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High Court of Karnataka Quashes NDPS Proceedings Against Petitioner for Lack of Evidence of Conscious Possession and Commercial Quantity. Court holds that mere presence in a vehicle with contraband does not constitute possession under Section 20(b)(ii)(A) of NDPS Act without proof of knowledge and control.

The petitioner, Mr. Kalam Narendra, filed a writ petition under Articles 226 and 227 of the Constitution of India read with Section 482 of the Code of...

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Bombay High Court Considers GST Liability on Royalty Payments to Court Receiver in Commercial Property Dispute. The Court Examines Whether Payments to a Court Receiver Under Order XL CPC Constitute Taxable Supply Under the CGST Act, 2017 and Whether GST Should be Discharged via Reverse Charge Mechanism.

The Bombay High Court, in a Court Receiver's Report arising from a commercial suit for recovery of possession of three shops used as a restaurant, exa...

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Bombay High Court Allows Retired Employee's Challenge to Continuation of Departmental Enquiry; Rules No Provision to Continue Enquiry After Superannuation. Employee Entitled to Full Retiral Benefits as MAIDC Rules Do Not Permit Post-Retirement Disciplinary Proceedings.

The petitioner, a former Regional Manager of the Maharashtra Agro Industries Development Corporation Limited (MAIDC), filed a writ petition seeking to...