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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.

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

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Bombay High Court Dismisses Writ Petition Challenging Notice under MVAT Act as Assessments Not Time-Barred. Extended Limitation Periods under Section 21(3) and Section 23(3A) of Maharashtra Value Added Tax Act, 2005 Applied to Pre-2008 Assessment Years.

The case arose from a writ petition filed by Sahyadri Sahakari Sakhar Karkhana Ltd., a cooperative sugar mill and registered dealer under the Maharash...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Bombay High Court Upholds Validity of Rule 106-B of Drugs and Cosmetics Rules, 1945 Restricting Alcohol Content in Homoeopathic Medicines. The Court held that the rule is intra vires the Drugs and Cosmetics Act, 1940 and not violative of Article 14 or Article 19(1)(g) of the Constitution.

The Petitioner, Shrikrishna Homeo Pharmacy, a partnership firm registered under the Indian Partnership Act, 1932, carries on the business of manufactu...

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Bombay High Court Allows State's Writ Petition in Sales Tax Appeal Maintainability Case — Right of Appeal Under Section 55(1)(c) of Bombay Sales Tax Act, 1959 Includes State Government. The State is a 'person aggrieved' by a Commissioner's determination under Section 52 and can appeal to the Tribunal.

The State of Maharashtra filed a writ petition under Article 226 of the Constitution challenging the decision of the Sales Tax Tribunal dated 30 June ...

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Bombay High Court Remands Penalty Matter in Block Assessment Case for Lack of Considered Decision by ITAT. Penalty under Section 158BFA(2) of Income Tax Act, 1961 set aside without proper application of mind; non-payment of tax on block return was a relevant factor.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) dated 4th April 2008, which...

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Supreme Court Hears Constitutional Challenge to COFEPOSA Preventive Detention Powers for Foreign Exchange Violations. Petitioners Contend Absence of Penal Provisions Under FEMA Renders Section 3(1) Unconstitutional.

The writ petition under Article 32 of the Constitution was filed directly in the Supreme Court challenging the constitutional validity of Section 3(1)...