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High Court of Karnataka Allows Assessee's Appeal in Sales Tax Case — Revisional Order Set Aside for Violation of Natural Justice. Penalty under Section 8(3)(b) of CST Act, 1956 Quashed as Assessee Was Not Given Opportunity to Cross-Examine Driver of Vehicle.

The appellant, M/S Apotex Research Private Limited, an assessee under the Karnataka Value Added Tax Act, 2003, filed a Sales Tax Appeal under Section ...

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Bombay High Court Quashes Criminal Proceedings for Possession of Gutka for Sale Under Section 273 IPC — Gutka Not an Article of Food. Possession of Gutka for sale does not constitute an offence under Section 273 IPC as Gutka is not an article of food under the Prevention of Food Adulteration Act, 1954.

The case involves two criminal writ petitions filed by the petitioners, who were accused of possessing Gutka for sale, which was alleged to be an offe...

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Bombay High Court Dismisses Petition Challenging Enforcement Committee Decision in Textile Quota Fraud Case. Petitioner Found to Have Forged Visas and Fabricated Bank Realisation Certificates to Obtain Premium Quota.

The petitioner, M/s. Minar Exports, challenged a decision of the Enforcement Committee constituted under a notification dated 12 November 1999 by the ...

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Bombay High Court Quashes FIR in Electricity Theft Case Against Owner — Mere Ownership Not Sufficient for Section 135 Liability. The court held that without specific evidence of direct involvement in tampering, the owner cannot be prosecuted under the Electricity Act, 2003.

The applicant, Navin Prakashsingh Thakur, filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973 seeking quashing of F...

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Bombay High Court Directs State to Formulate Comprehensive Policy for Prevention of Farmer Suicides. Court holds that the State must provide ex-gratia assistance to families of farmers who committed suicide due to agricultural indebtedness, recognizing the constitutional duty under Article 21.

The judgment arises from a Public Interest Litigation initiated by a letter from the All India Bio Dynamic and Organic Farming Association to the Chie...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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High Court of Karnataka Quashes Blacklisting Order Against Pharmaceutical Distributor for Violation of Natural Justice. Blacklisting Without Show Cause Notice and Opportunity of Hearing Held Invalid Under Article 226 of Constitution of India.

The petitioner, M/s. Sujal Pharma, a proprietorship firm engaged in pharmaceutical distribution, challenged a blacklisting order dated 29.10.2021 issu...