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Search Results for "sales tax registration"

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High Court

Bombay High Court Grants Interim Injunction in Trademark Infringement Suit Over HAMON Mark. Plaintiff's registered trademark 'HAMON' found to be infringed by Defendant's use of 'HAMON COOLING' and 'HCS HAMON COOLING' in trade and corporate name.

6 Jul 2026

The Plaintiff, John Cockerill Hamon SA, filed a Commercial IP Suit alleging infringement and passing off of its registered trademark 'HAMON' by the De...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148A of Income Tax Act for Non-Application of Mind — Mechanical Approval of Sanction Without Independent Verification Violates Principles of Natural Justice

23 Mar 2026

The petitioner, Piyush Mafatlal Shah, is engaged in the business of trading in gold, silver, diamond, and bullion under the proprietary concern M/s. P...

Supreme Court

Supreme Court Partially Allows Appeal in Recovery Suit Against Sick Industrial Company — Suspension of Proceedings Under Section 22(1) of SICA Does Not Bar Suit for Unadmitted Debt. High Court's Grant of 24% Compound Interest Reduced to 12% Simple Interest.

29 Apr 2024

The case involves a dispute between Fertilizer Corporation of India Ltd. (FCIL), a public sector undertaking, and M/s Coromandal Sacks Private Limited...

Supreme Court

Supreme Court Allows Purchaser's Appeal in Sugar Mill Slump Sale Dispute — Pre-Sale Statutory Dues Held to be Seller's Liability. Accrued liabilities for duty, penalty, and interest arising before the signing date are not contingent liabilities and must be borne by the seller under Clause 9 of the sale deed.

21 Mar 2022

The Supreme Court allowed the appeals filed by Wave Industries Pvt. Ltd. against the State of Uttar Pradesh and the U.P. State Sugar Corporation (UPSS...

Supreme Court

Supreme Court Dismisses Appeal in Capital Gains Tax Case — Transfer of Property Not Completed Under Section 2(47)(v) of Income Tax Act, 1961. Agreement to Sell and Power of Attorney Did Not Confer Possession or Part Performance Under Section 53A of Transfer of Property Act, 1882.

4 Dec 2019

The appellant-assessee, M/s Seshasayee Steels P. Ltd., entered into an agreement to sell on 15.05.1998 with Vijay Santhi Builders Ltd. for sale of lan...

Supreme Court

Supreme Court Dismisses Review Petitions in Rafale Procurement Case, Corrects Factual Error in Judgment. The Court held that the review petitions did not disclose any error apparent on the face of the record and that the scope of judicial review under Article 32 in procurement matters is limited to examining the decision-making process, pricing, and offsets.

14 Nov 2019

The Supreme Court of India delivered a judgment on a review petition and miscellaneous applications arising from its earlier judgment dated 14.12.2018...

High Court

High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

22 Aug 2017

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

High Court

High Court of Karnataka Quashes Re-Assessment Orders Denying Composition Scheme Benefit to Restaurant — Notice Based on Inspection Report Without Proper Opportunity of Hearing Violates Principles of Natural Justice. The court held that the impugned orders were passed without affording proper opportunity of hearing and remanded the matter for fresh consideration.

3 Jun 2016

The petitioner, Sri Anantha Padmanabha Bhat, proprietor of M/s SLV Corner, a vegetarian restaurant in Bangalore, opted to pay tax under the Compositio...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Reopening Based on Change of Opinion Without Fresh Material Held Invalid Under Section 147 of the Income Tax Act, 1961.

5 Mar 2014

The petitioner, M/s. Bharat Bijlee Limited, challenged a notice dated 12.10.2012 issued under Section 148 of the Income Tax Act, 1961, and an order di...

High Court

Bombay High Court Allows Writ Petitions Seeking Eligibility Certificates Under Package Scheme of Incentives, 1993 — Holds That Industrial Units Commencing Production After 1.1.1999 Are Entitled to Benefits Under the Scheme Despite Government Resolution Dated 7.5.1993 Being Superseded by Resolution Dated 31.3.1999. The Court Ruled That the Scheme Continued to Operate for Units Which Had Applied and Were Eligible Under the Earlier Resolution, and That the Respondents Could Not Deny Benefits on Ground of Non-Issuance of Eligibility Certificate.

25 Jul 2012

The petitioners, four industrial units (Shraddha Polymats, Raj Industries, Alpha Plast, and Jayesh Chandulal Shah), filed writ petitions under Article...

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