Search Results for "trade or commerce"

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Supreme Court Allows Indian Railways' Appeals, Upholds Its Status as Deemed Dist...
Supreme Court Allows Appeal in Specific Performance Case — Delay in Deposit of...
Supreme Court Upholds Dismissal of Constable for Dual Appointment and Forgery in...
Supreme Court Alters Conviction from Murder to Attempt to Murder in Absence of C...
Supreme Court Sets Aside Appointment Orders in Steel Plant Recruitment Case Due ...

Search Results for "trade or commerce"

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High Court

High Court of Karnataka Allows Commercial Appeal in Lease Dispute, Holding Petrol Pump Construction Constitutes Commercial Use Under Commercial Courts Act, 2015. The Court Set Aside the Order Returning the Plaint, Finding that the Dispute Arose from an Agreement Relating to Immovable Property Used Exclusively in Trade or Commerce Under Section 2(1)(c)(vii) of the Act.

17 Mar 2026

The appellants filed a commercial appeal under Section 13(1A) of the Commercial Courts Act, 2015 read with Order XLIII Rule 1 of the Code of Civil Pro...

High Court

High Court Dismisses Compensation Claim in GST Arrest Case -- Petitioner's Allegations of Illegal Detention Rejected -- Proper Procedure Followed Under CGST Act

5 Feb 2026

The petitioner, filed a criminal writ petition seeking compensation of Rs. 10,00,000/- for alleged illegal arrest and detention by GST authorities -- ...

Supreme Court

Supreme Court Dismisses State's Appeal Against Striking Down of Rule Allowing Cancellation of Form C Declarations Under Central Sales Tax Act. State Rule Providing for Cancellation of Declaration Forms Held Ultra Vires as Beyond Rule-Making Power Under Section 13 of Central Sales Tax Act, 1956, and Inconsistent with Statutory Scheme Under Section 8(4).

16 Apr 2025

The dispute originated from a writ petition filed by Combined Traders (respondent) before the Rajasthan High Court challenging the validity of sub-rul...

High Court

Court Rejects SBI's Plea to Dismiss Commercial Suit for Fixed Deposit Fraud. Suit to Recover Rs. 36 Crores from SBI Proceeds Under Commercial Courts Act, Despite Allegations of Fraud by Bank Manager

10 Jun 2024

A legal order from a commercial court addressing an application filed by the State Bank of India (SBI) to reject a plaint under Order VII Rule 11 of t...

Supreme Court

Supreme Court Allows Appeals in Sales Tax/VAT Cases on Vehicle Hire Contracts, Finding No Transfer of Right to Use Goods. Contracts Where Contractor Retained Control, Maintenance Responsibility, and Risk Do Not Constitute Deemed Sale Under Article 366(29A)(d) of Constitution of India and Assam Tax Acts.

9 Jan 2024

The Supreme Court considered a group of appeals concerning tax liability under the Assam General Sales Tax Act, 1993 and Assam Value Added Tax Act, 20...

Supreme Court

Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

31 Jan 2023

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

Supreme Court

Supreme Court Refers Conflict on Taxability of Tobacco Products to Constitution Bench for Clarification on Precedent Doctrine. Dispute Involves Whether Pan Masala Containing Tobacco Covered Under Additional Duties of Excise Act, 1957 is Exempt from State Sales Tax Under Various State Enactments.

19 Sep 2022

The Supreme Court considered a batch of appeals concerning the taxability of pan masala containing tobacco and gutka under various State sales tax act...

Supreme Court

Supreme Court Allows Appeal in Recovery Suit — Holds That High Court Erred in Dismissing Suit on Grounds Not Raised in Pleadings and Without Considering Documentary Evidence. The Court restored the decree for recovery of Rs.96,41,765.31 with interest at 15% per annum from the date of suit till payment.

16 Dec 2021

The appellant, M/s Star Paper Mills Limited, filed a suit for recovery of Rs.96,41,765.31 against the respondents, M/s Beharilal Madanlal Jaipuria Ltd...

Supreme Court

Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

3 Dec 2020

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

5 Jun 2020

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

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