Search Results for "taxable person"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Search Results for "taxable person"

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High Court

Karnataka High Court Hears Challenge to Constitutional Validity of Section 2A(8-a) of Karnataka Tax on Entry of Goods Act, 1979, and Reassessment Orders Based on Change of Opinion. Petitioner Company, Engaged in Manufacture of Pan Masala Containing Tobacco, Asserts that Entry Tax on Stock Transfers Should Be Based on Stock Transfer Value, Not Prevailing Market Price, and that Reassessment After 14 Years Without Tangible Material is Invalid.

25 Apr 2024

The petitioner, a company engaged in the manufacture and sale of pan masala containing tobacco (guthka), filed writ petitions under Articles 226 and 2...

High Court

Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

30 Apr 2010

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

High Court

Bombay High Court Hears Petition Against Coercive Recovery of Service Tax Without Adjudication, Examining Scope of Section 73 of Finance Act, 1994. The Court Considers Whether Revenue Can Take Steps Under Section 87 Absent Determination of Tax Liability Through Statutory Adjudication Process.

20 Apr 2015

The petitioner, ICICI Bank Ltd., a scheduled bank, challenged a communication dated 25/3/2015 issued by the Service Tax authorities demanding interest...

High Court

Gujarat High Court Quashes Show-Cause Notice in GST Input Tax Credit Dispute — Misinterpretation of Section 17(5)(d) of CGST Act, 2017. Transfer of Leasehold Rights of Industrial Plots Held Not to Be 'Construction of Immovable Property' for ITC Reversal.

10 Feb 2026

The petitioner, Niket Bipinbhai Patel, through his power of attorney holder, filed a writ petition before the Gujarat High Court challenging a show-ca...

High Court

Bombay High Court Allows Set-Off Under Rule 41D for Export Sales of Exempted Pens. The court held that exemption notifications under Section 41 of the Bombay Sales Tax Act, 1959 do not bar the claim for set-off under Rule 41D of the Bombay Sales Tax Rules, 1959 for export sales of fountain pens and ball pens.

14 Oct 2014

The case involves two sales tax references (No.12 and 13 of 2006) filed by M/s. Anand International, a partnership concern manufacturing, selling, and...

Supreme Court

Supreme Court Allows Appeal of State of Andhra Pradesh in VAT Classification Dispute. Medical Oxygen IP and Nitrous Oxide IP Held Taxable as Drugs Under Entry 88 of Andhra Pradesh VAT Act at Lower Rate.

1 Jan 2020

The Supreme Court dismissed the appeals filed by the State of Andhra Pradesh challenging the classification of Medical Oxygen IP and Nitrous Oxide IP ...

High Court

High Court of Karnataka Quashes ITAT's Rectification Order in Income Tax Case — Tribunal Exceeded Jurisdiction Under Section 254(2) by Reviewing Its Own Decision. Mistake Apparent from Record Must Be Obvious and Not Require Re-appreciation of Evidence.

23 Sep 2023

The petitioner, M/s. I.G. Petrochemicals Ltd., an assessee under the Income Tax Act, 1961, filed a writ petition challenging the order dated 05.09.202...

High Court

Bombay High Court Hears Writ Petitions Challenging Maharashtra Entry Tax on Goods. Petitioners Argue That Differential Tax Burden on Imported LNG and Air Conditioners Violates Constitutional Provisions, Relying on Jindal Stainless Steel Principle.

4 Mar 2019

Three writ petitions were heard together by the Bombay High Court, all challenging the constitutional validity of the Maharashtra Tax on the Entry of ...

Supreme Court

Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

High Court

High Court of Karnataka Quashes Show Cause Notices in GST Cases Due to Non-Compliance with Section 75(4) of CGST Act — Mandatory Personal Hearing Requirement Not Waived. The court held that the requirement of personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 is mandatory and failure to provide such opportunity vitiates the proceedings.

22 Apr 2024

The judgment involves a batch of writ petitions filed by individual taxpayers challenging show cause notices and orders passed under the Central Goods...

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