Supreme Court rules User Development Fee not subject to Service Tax: Central GST Delhi vs. Delhi International Airport Ltd. (2023) LEGAL ISSUE: Whether User Development Fee (UDF) collected by airport operators is subject to service tax under the Finance Act, 1994. CASE TYPE: Service Tax/Taxation Law Case Name: Central GST Delhi – III vs. Delhi […]
Supreme Court rules User Development Fee is not subject to service tax: Central GST Delhi – III vs. Delhi International Airport Ltd (2023) INSC 572 LEGAL ISSUE: Whether User Development Fee (UDF) collected by airport operators is subject to service tax under the Finance Act, 1994. CASE TYPE: Service Tax/Indirect Tax Case Name: Central GST
Supreme Court Quashes Criminal Proceedings in Caste Abuse Case: Ramesh Chandra Vaishya vs. State of Uttar Pradesh (2023) Date of the Judgment: 19th May, 2023 Citation: 2023 INSC 569 Judges: S. Ravindra Bhat, J., Dipankar Datta, J. Can a verbal altercation, absent specific casteist remarks and public view, constitute an offense under the Scheduled Castes
Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) LEGAL ISSUE: Whether the government can amend or withdraw a customs exemption notification based on public interest. CASE TYPE: Customs Law Case Name: Union of India & Ors. vs. A. B. P. Pvt. Ltd. & Anr. [Judgment Date]:
Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) LEGAL ISSUE: Whether the government can amend or withdraw a customs notification granting exemptions, and the extent of judicial review in such matters. CASE TYPE: Customs Law Case Name: Union of India & Ors. vs. A. B. P.
Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023) LEGAL ISSUE: Whether state legislatures have the power to levy sales tax on pan masala and gutkha, given the central government’s authority to levy additional excise duties, and whether the state tax rate can exceed limits
Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023) LEGAL ISSUE: Taxability of pan masala and gutkha under state sales tax laws, considering the central excise and additional duties. CASE TYPE: Tax Law Case Name: M/S Trimurthi Fragrances (P) Ltd. vs. Govt. of N.C.T of
Supreme Court Classifies Medicated Talcum Powder as Cosmetic Under Kerala and Tamil Nadu Sales Tax Laws (2023) LEGAL ISSUE: Classification of medicated talcum powder under sales tax laws. CASE TYPE: Sales Tax Law Case Name: HEINZ INDIA LIMITED vs. THE STATE OF KERELA & M/s Glaxo Smithkline Pharmaceuticals Ltd vs. State of Tamil Nadu [Judgment
Supreme Court Classifies Medicated Talcum Powder as Cosmetic under KGST and TNGST Acts (2023) LEGAL ISSUE: Classification of medicated talcum powder under sales tax laws. CASE TYPE: Tax Law Case Name: HEINZ INDIA LIMITED vs. THE STATE OF KERELA and M/s Glaxo Smithkline Pharmaceuticals Ltd vs. The State of Tamil Nadu Judgment Date: May 4,
Supreme Court Upholds Pre-Import Condition for IGST Exemption in Advance Authorisation Scheme LEGAL ISSUE: Validity of ‘pre-import condition’ for availing IGST exemption under the Advance Authorisation scheme. CASE TYPE: Taxation Law, Foreign Trade Policy Case Name: Union of India & Ors. vs. Cosmo Films Limited [Judgment Date]: 28 April 2023 Date of the Judgment: 28
Supreme Court Quashes Criminal Proceedings Against Tenants in Wakf Property Dispute LEGAL ISSUE: Whether tenants of a Wakf property can be deemed “encroachers” under the Wakf Act, 1995, and subjected to criminal prosecution for continuing to occupy the property after the expiry of their lease, especially when their possession began before the relevant amendments to
Supreme Court Clarifies Encroachment Under Wakf Act: P.V. Nidhish vs. Kerala State Wakf Board (2023) LEGAL ISSUE: Whether tenants of Wakf properties whose leases have expired can be termed “encroachers” under the Wakf Act, 1995, particularly concerning the retrospective application of the 2013 amendment. CASE TYPE: Property Law, Wakf Law, Criminal Law Case Name: P.V.
