Search Results for "excise licence"

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Search Results for "excise licence"

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High Court

High Court Quashes Service Tax Show Cause Notice for Non-Compliance with Mandatory Pre-Show Cause Consultation. Show cause notice demanding service tax set aside as tax authorities failed to conduct mandatory pre-show cause consultation required under CBEC circulars issued under Section 37B of Central Excise Act, 1944, for demands above Rs.50 lakhs.

12 Mar 2026

The dispute arose from a writ petition filed by a company running non-air-conditioned rooftop restaurants challenging a show cause notice dated 30 Dec...

Supreme Court

Supreme Court Allows Challenge Against Excessive Enrolment Fees by State Bar Councils — Additional Fees Beyond Section 24(1)(f) of Advocates Act Held Unconstitutional. The Court ruled that SBCs cannot impose any extra charges at enrolment, as the statutory fee is exhaustive and any additional levy violates Articles 14 and 19(1)(g).

30 Jul 2024

The Supreme Court in this judgment addressed a challenge under Article 32 of the Constitution against the enrolment fees charged by State Bar Councils...

Supreme Court

Supreme Court Dismisses Appeals by Heinz India and GSK, Classifies Nycil Prickly Heat Powder as Medicated Talcum Powder Under Sales Tax Acts. Product Held Not to Be Medicine Despite Medicinal Properties Due to Specific Statutory Entries Including Medicated Talcum Powder Under Entry 127 of KGST Act and Toilet Powder Under Entry 1(iii) of TNGST Act.

4 May 2023

The Supreme Court dealt with appeals concerning the classification of Nycil Prickly Heat Powder under the Kerala General Sales Tax Act, 1963 (KGST Act...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Customs Broker License Suspension Case — Prohibition Orders Set Aside for Violation of Natural Justice. CESTAT's Order Restoring Customs Broker License Upheld as Show Cause Notice and Hearing Were Not Provided Before Issuing Prohibition Orders Under Section 108 of Customs Act, 1962.

12 Jan 2022

The Commissioner of Customs, Bangalore Division, filed an appeal under Section 130 of the Customs Act, 1962, challenging the Final Order No.A/20356/20...

High Court

High Court of Karnataka Grants Anticipatory Bail to Wine Shop Owner in Excise Act Case Due to Age and Non-Custodial Nature of Offences. Petitioner, aged 75 years, allowed anticipatory bail under Section 438 Cr.P.C. for offences under Sections 21(1), 32, 36 of Karnataka Excise Act, 1965 and Rule 21(3) of Karnataka Excise Licence (General Conditions) Rules, 1967, as custodial interrogation not required and maximum punishment is five years.

9 Jul 2020

The petitioner, Sri Venkatachalaiah K V, aged about 73 years, filed a criminal petition under Section 438 Cr.P.C. seeking anticipatory bail in connect...

High Court

Bombay High Court Dismisses Retail Liquor Dealers' Challenge to Sales Tax on Pre-December 1998 Stock. Circular and Notifications imposing 8% sales tax on liquor stock manufactured before 9th December 1998 held valid and not retrospective.

31 May 2017

The petitioner, Maharashtra Retail Liquor Dealers' Association, representing retail liquor licensees holding FLII Licence under the Bombay Prohibition...

High Court

High Court of Bombay at Goa Allows Revenue's Appeal in Modvat Credit Case — Capital Goods Used for Exempted Job Work Not Eligible for Credit Under Rule 57Q of Central Excise Rules, 1944. The court held that the use of capital goods for processing exempted goods on job work basis disentitles the assessee from Modvat credit, reversing the CESTAT order.

18 Feb 2013

The Commissioner of Central Excise appealed against the CESTAT order which had confirmed the Commissioner (Appeals) order setting aside the Deputy Com...

High Court

Bombay High Court Quashes Circular Closing Liquor Shops on Ram Navmi — Section 142 of Bombay Prohibition Act Requires Individual Satisfaction of Collector. Blanket Circular by Commissioner of State Excise Directing All Collectors to Close Licensed Liquor Shops on a Particular Day Held Ultra Vires.

18 Jul 2006

The petitioners, Maharashtra Wine Merchants Association and Indian Hotels and Restaurant Association, challenged a circular dated 4th April 2006 issue...

High Court

Bombay High Court Dismisses Petition Challenging Denial of Pass Book Scheme Benefits for Pharmaceutical Exports. Exports of Ampicillin and Tetracycline Capsules Held Not Covered Under Pass Book Scheme as They Were Not Manufactured by the Petitioner Itself.

23 Mar 2006

The petitioners, Neon Laboratories Limited and its director, challenged an order dated 12th May 1999 passed by the Joint Director General of Foreign T...

High Court

Bombay High Court Dismisses Petition Challenging Confiscation of Almond Seeds Imported Without Valid Licence. Import of almond seeds under REP licence for 'seeds' held invalid as almonds are not seeds for import purposes under Customs Act.

17 Feb 2005

The petitioner, M/s. M.B. Impex, a sole proprietorship concern, imported a consignment of almond seeds (Non Pareil variety) from California, USA in Fe...

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