Search Results for "rectification petitions"

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Bombay High Court Allows Refund Appeals in GST Case Despite Limitation Bar — Deficiency Memo Not Issued. Rule 92 of CGST Rules, 2017 Mandates Issuance of Deficiency Memo and Opportunity of Hearing Before Rejecting Refund Application; Appellate Authority Must Consider Limitation Issue on Merits.

The petitioner, K Line India Pvt. Ltd., a company providing shipping services, filed refund applications for IGST paid on zero-rated supplies to SEZ u...

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Dismisses Writ Petition Challenging SARFAESI Proceedings Against Guarantor's Property — Maintains That Guarantor Is a 'Borrower' Under Section 2(1)(f) of SARFAESI Act and That Writ Jurisdiction Is Not Available When Alternative Statutory Remedy Exists Under Section 17 of SARFAESI Act.

The petitioner, Mr. Latif Yusuf Manikkoth, filed a writ petition before the Bombay High Court challenging the possession notice issued by the Bank of ...

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Supreme Court Dismisses Challenges to One-Man Committee's Final Employee Allocation Between Telangana and Andhra Pradesh Power Utilities. Allocation Under Section 82 of Andhra Pradesh Reorganisation Act, 2014 Upheld as Final and Binding on All Parties.

The Supreme Court dismissed a batch of miscellaneous applications filed by Telangana power utilities, employees, and associations challenging the fina...

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Bombay High Court Dismisses Petition Challenging Refusal to Recognize Admissions for Increased Intake in Ayurvedic College. Admissions to increased intake capacity must be made through centralized process as per AYUSH rules, not unilaterally by the institution.

The petitioner, Prakash Shikshan Mandal's Loknete Rajaram Bapu Patil Ayurvedic Medical College, Islampur, through its Vice Principal Dr. Ranjit Shamra...

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High Court of Karnataka Dismisses Revision Petitions of Granite Dealer in VAT/CST Case — No Substantial Question of Law. Assessee failed to prove inter-State stock transfer; Tribunal's concurrent findings of fact upheld under Section 65(1) of KVAT Act, 2003.

The petitioner, M/s. Shanthakoti Enterprises, a dealer engaged in extraction and sale of rough granite blocks from quarries in Chamarajanagar, filed r...

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High Court of Karnataka Dismisses Revision Petitions of Granite Dealer in VAT Dispute — Inter-State Sale of Rough Granite Blocks Not Proven as Export Sale. Assessee failed to discharge burden of proof under Section 5(1) of Central Sales Tax Act, 1956.

The petitioner, M/s. Shanthakoti Enterprises, a dealer engaged in extraction and sale of rough granite blocks from quarries in Chamarajanagar, filed r...