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High Court Considers Maintainability and Exemption Issue in Writ Petition Against Tax Demand on Alleged Non-Export Sale. Interprets Section 5(3) of CST Act Regarding Penultimate Sale Deemed Export.

The petitioner, a manufacturer of submarine navy batteries, challenged orders demanding sales tax under the Bombay Sales Tax Act, 1959 on the ground t...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

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The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...

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Supreme Court Hears Appeals Against High Court Quashing of Tax Assessment in Inter-State Gas Sale Dispute. State Imposed Tax on Sale of Natural Gas Extracted Under Production Sharing Contract, High Court Quashed Assessment and Directed Refund.

The Supreme Court of India heard a group of civil appeals filed by the State of Uttar Pradesh against the judgment of the Allahabad High Court, Luckno...

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Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.

The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...

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Bombay High Court Dismisses Bank's Petition Seeking Priority Over Sales Tax Dues. Sales Tax Department's First Charge Under Section 38C of Bombay Sales Tax Act, 1959 Prevails Over Secured Creditor's Rights Under Securitisation Act, 2002.

The Thane Janata Sahakari Bank Ltd. (the Bank) filed a writ petition challenging the action of the Sales Tax Department in attaching the property of M...

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Madras High Court Dismisses University's Challenge to GST Notices on Affiliation Fees. The Court Holds Affiliation Services are Not Exempt under Notification No.12/2017-CT (Rate) as They Do Not Relate to Admission or Conduct of Examination.

The dispute arose from notices issued by the Revenue under Section 74(5) of the Tamil Nadu Goods and Services Tax Act, 2017, proposing to levy GST on ...

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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 ...