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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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Supreme Court Refers to Three-Judge Bench the Question Whether Quantity of Mixture or Pure Drug Content Determines Punishment Under NDPS Act. The Court Held That E. Micheal Raj Requires Reconsideration as It Omitted Note 2 of Notification and the Scheme of the Act Treating Preparations as a Whole.

The Supreme Court, in a reference arising from multiple appeals and writ petitions, considered the correctness of the decision in E. Micheal Raj v. In...

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High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A and Capital Expenditure on Bridge Construction. Tribunal's findings that no expenditure was incurred for earning dividend income and that bridge contribution was revenue expenditure upheld.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal, Panaji Bench, which had partly a...

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High Court of Karnataka Quashes Quality Control Order on Plastic Imports for Lack of Public Consultation. Notification under Section 16 of the Bureau of Indian Standards Act, 2016 set aside as mandatory pre-legislative consultation under Section 16(2) was not complied with.

The petitioner, All India HDPE/PP Woven Fabric Manufacturers' Association, challenged a Quality Control Order issued by the Government of India on 15....

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High Court of Karnataka Adjudicates Batch of Petitions Challenging Constitutional Validity of Forest Development Tax Notification. Petitioners Alleged Notification Ultra Vires Article 246 and Forest (Conservation) Act, 1980, Seeking to Quash Demand Notices.

A batch of writ petitions was filed before the High Court of Karnataka by various mining companies, corporations, and individuals, including National ...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...