Category: State Laws

Telangana Value Added Tax Rules, 2005 – Rule 64 – Service of orders and notices – When any statutory or administrative order, visits a citizen or entity with adverse consequences, such an order has to be served upon the concerned person; especially so, when that order is appealable or subject to revision by higher authorities.

SUPREME COURT OF INDIA DIVISION BENCH THE COMMERCIAL TAX OFFICER AND OTHERS — Appellant Vs. NEERAJA PIPES PRIVATE LIMITED — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta,…

Karnataka Value Added Tax Act, 2003 – Section 70 – Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof cast under section 70 of the KVAT Act, 2003 – Unless and until the purchasing dealer discharges the burden cast

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF KARNATAKA — Appellant Vs. M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

Uttar Pradesh Trade Tax Act, 1948 – Section 4-A(5) – Exemption – the goods manufactured on use of advance and/or modern technology, cannot be said to be a different commercial activity at all – High Court has not committed any error in refusing to grant exemption to the appellant – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH AMD INDUSTRIES LIMITED (EARLIER KNOWN AS M/S. ASHOKA METAL DÉCOR PRIVATE LIMITED) — Appellant Vs. COMMISSIONER OF TRADE TAX, LUCKNOW AND ANOTHER — Respondent…

Gujarat Control of Terrorism and Organised Crime Act, 2015 – Section 3 – Offence of ‘organised crime’ could be said to have been constituted by at least one instance of continuation, apart from continuing unlawful activity evidenced by more than one charge-sheets in the preceding ten years – If ‘organised crime’ was synonymous with ‘continuing unlawful activity’, two separate definitions were not necessary –

DIVISION BENCH THE STATE OF GUJARAT — Appellant Vs. SANDIP OMPRAKASH GUPTA — Respondent ( Before : S. Abdul Nazeer and J.B. Pardiwala, JJ. ) Criminal Appeal No. 2291 of…

Maharashtra Land Revenue (Extraction and Removal of Minor Minerals) Rules, 1968 – Rule 4A – – The object and purpose of Rule 4A would be permitting the family of Vadar community to continue their traditional profession of stone crushing by hand by extracting the stone up to 200 brass annually without payment of any fee or royalty – Rule 4A is not meant for the lease for commercial use.

SUPREME COURT OF INDIA DIVISION BENCH MAHARASHTRA RAJYA VADAR SAMAJ SANGH — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ.…

Allotment of land – Deputy Collector possess the powers to pass the orders of allotment – High Court has seriously erred in setting aside orders on the ground that the Deputy Collector was not having jurisdiction and therefore order is coram non judice – Matter is remitted to the High Court

SUPREME COURT OF INDIA DIVISION BENCH RAJARAM ABASAHEB DESHMUKH — Appellant Vs. STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ. ) Civil…

Kerala Panchayat Raj Act, 1994 – Section 52(1A) read with Section 102(1)(ca) – Election – Non-disclosure of conviction – Failure to disclose conviction for an offence under the Kerala Police Act for holding a dharna in front of the Panchayat office, not a ground for declaring an election void – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH RAVI NAMBOOTHIRI — Appellant Vs. K.A. BAIJU AND OTHERS — Respondent ( Before : S. Abdul Nazeer and V.Ramasubramanian, JJ. ) Civil Appeal Nos.…

Madhya Pradesh Accommodation Control Act, 1961 – Section 13(6) – Striking off defence – Defence was struck off on non-deposit/payment of the balance amount of GST, which is now deposited – same deposited – striking off the defence of the appellant is quashed and the appellant is permitted to defend the eviction suit/suit

SUPREME COURT OF INDIA DIVISION BENCH M/S. FASHION WORLD — Appellant Vs. BANSHIDHAR MULTI BUILDERS PVT. LTD. — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Civil…

You missed