KAHC010479002008_1
3 Dec 2015The High Court of Karnataka, Bengaluru, heard a consolidated batch of writ petitions filed by various entities including National Mineral Development ...
Search Results for "Finance Act 1957"
412 result(s) found
Found 412 result(s)
High Court
High Court of Karnataka Dismisses State's Appeals in VAT Input Tax Credit Dispute — Reassessment Notices Issued Beyond Limitation Period Are Invalid. The court held that reassessment under Section 39(1) of the Karnataka Value Added Tax Act, 2003 must be completed within four years from the end of the relevant tax period, and notices issued after that period are barred by limitation.
31 Aug 2018The case involves multiple writ appeals filed by the State of Karnataka against orders of a single judge quashing reassessment notices issued under Se...
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High Court
Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.
4 Dec 2019The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...
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High Court
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High Court
High Court of Karnataka Hears Consolidated Writ Petitions Challenging Forest Development Tax Imposed on Mining Operations — Petitions Filed Under Articles 226 and 227 of Constitution of India Seek to Declare Notification Ultra Vires and Quash Demand Notices. The petitioners contended that Section 98A of Karnataka Forest Act, 1963 and the Notification dated 16.08.2008 were unconstitutional and not applicable to mining leases on non-forest lands.
3 Dec 2015The High Court of Karnataka heard a batch of writ petitions filed by various mining companies, individuals, and an industry association challenging th...
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High Court
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High Court
Bombay High Court Dismisses Writ Petition Challenging GST Summons — Summons for Oral Evidence Held Valid. No Violation of Article 20(3) as Petitioner Not an Accused at Investigation Stage; Alternative Remedy Available Under CGST Act.
16 Feb 2021The petitioners, JSK Marketing Limited and its Managing Director, filed a writ petition under Articles 226 and 227 of the Constitution of India before...
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High Court
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High Court
Bombay High Court Allows Works Contractor's Petition Challenging MVAT Assessment on Offshore Platform — Transfer of Property Occurred Outside State of Maharashtra. The court held that the State of Maharashtra lacks jurisdiction to levy tax under the MVAT Act on goods transferred in execution of a works contract on an offshore platform located in the exclusive economic zone, as the transfer of property took place outside the State.
15 Jun 2022The petitioner, HAL Offshore Ltd., a public limited company and works contractor, challenged an assessment order passed under the Maharashtra Value Ad...
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High Court
High Court of Karnataka Quashes ECIR and Provisional Attachment Orders in PMLA Cases Against Mining Companies — Enforcement Directorate Lacks Jurisdiction Over Scheduled Offences Under Mines and Minerals Act. The court held that the predicate offences under the Mines and Minerals (Development and Regulation) Act, 1957 are not scheduled offences under the Prevention of Money Laundering Act, 2002, and therefore the ECIR and attachment orders were without jurisdiction.
13 Mar 2017The judgment concerns three writ petitions filed by mining companies, M/s Obulapuram Mining Company Pvt Ltd and M/s Bramhani Industries Ltd, challengi...
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