Search Results for "assessee company"

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Search Results for "assessee company"

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High Court

Bombay High Court Convicts Directors for Default in Filing Statement of Affairs Under Section 454(5) of Companies Act, 1956 — Failure to Submit Statement Despite Repeated Court Orders and Notices Constitutes Offence Without Reasonable Excuse.

1 Oct 2025

The Official Liquidator of M/s. Geeta Marine Services Pvt. Ltd. filed a complaint under Section 454(5) of the Companies Act, 1956 against four accused...

High Court

Bombay High Court Quashes VAT Assessment Order for FY 2013-14 Against Luxembourg-Based Companies Due to Gross Violation of Natural Justice and Backdating of Order. Assessment order found to be pre-dated and based on no notice or hearing, rendering it null and void.

17 Oct 2024

The petitioners, comprising two Luxembourg-based companies (Petitioners 1 and 2) and their Indian group company (Petitioner 3), challenged an assessme...

High Court

Bombay High Court Quashes Show Cause Notice Due to 12-Year Delay in Adjudication — Principles of Timely Adjudication Under Service Tax Law. Inordinate delay and corporate restructuring rendered adjudication futile, leading to quashing of show cause notice under Article 226.

22 Aug 2023

The petitioner, IDFC First Bank Ltd., filed a writ petition under Article 226 of the Constitution of India seeking quashing of a show cause notice dat...

High Court

Bombay High Court Dismisses Petition Challenging Attachment of Premises Under Customs Act — Licensee Lacks Locus Standi After Expiry of Licence. The court held that an erstwhile licensee whose licence had expired has no subsisting right in the attached property and is not entitled to a hearing before attachment under Section 142 of the Customs Act, 1962.

5 Oct 2012

The petitioners, Aditya Birla Nuvo Ltd. and another, filed a writ petition challenging the attachment of a residential flat by the Customs Authorities...

High Court

Bombay High Court Allows Writ Petition Challenging Property Tax Demand for Vacant Land Under Section 154 of the Mumbai Municipal Corporation Act, 1888 — Held That Land Used for Storage of Raw Material and Finished Goods Is Not 'Vacant Land' and Is Exempt from Tax.

17 Oct 2005

The petitioner, Mukand Limited, a company incorporated under the Indian Companies Act, 1913, challenged demand notices issued by the Municipal Corpora...

High Court

High Court of Karnataka Allows Writ Petition Challenging Clarification on Tax Rate for Blood Bank Equipments Under KVAT Act, 2003 — Goods Held to Fall Under Entry 61 of Third Schedule as Medical Equipment. The court quashed the Commissioner's clarification that Blood Collection Monitors, Blood Storage Refrigerators, Deep Freezers, Platelet Agitators with Incubators, Plasma Expressers, and Cryobaths are not medical equipment under Entry 61 of the Third Schedule to the Karnataka Value Added Tax Act, 2003.

11 Sep 2017

The petitioner, Aditya Surgical Co., a dealer in blood bank equipments and other medical equipments, filed a writ petition under Article 226 of the Co...

High Court

Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

13 Dec 2017

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...

High Court

Bombay High Court Dismisses Petition Seeking Personal Hearing for Exemption Under SEBI Employee Benefits Regulations. SEBI Not Obliged to Grant Oral Hearing When Considering Exemption Application Under Regulation 9 of SEBI (Share Based Employee Benefits) Regulations, 2014.

6 Oct 2020

The petitioner, JK Paper Limited, a public limited company, filed an exemption application under the Securities and Exchange Board of India (Share Bas...

Supreme Court

Supreme Court Upholds High Court Decision Quashing Labour Cess Demand Under Building and Other Construction Workers' Welfare Cess Act, 1996. The Court held that the cess demand was invalid as the contract work did not constitute 'building or other construction work' under Section 2(1)(d) of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, and the levy under Sections 3(1) and (2) of the Cess Act was not applicable.

12 May 2021

The Supreme Court of India, in a civil appellate jurisdiction, addressed a special leave petition under Article 136 of the Constitution of India. The ...

Supreme Court

Supreme Court Allows Union of India's Appeals in Excise Incentive Withdrawal Case — Policy Change Upheld as Prospective and in Public Interest. The Court held that the impugned notification was not retrospective and promissory estoppel did not bar the government from modifying the incentive scheme for Kutch industries.

1 Jan 2020

The Supreme Court allowed the appeals filed by the Union of India against the common judgment of the Gujarat High Court, which had quashed Notificatio...

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