WRIT PETITION NO. 17 OF 2004
9 Aug 2010The judgment pertains to four writ petitions filed by international airlines—Malaysian Airlines, Saudi Arabian Airlines, North West Airlines, and Ke...
Search Results for "sales tax liability"
783 result(s) found
Found 783 result(s)
High Court
Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.
30 Nov -0001The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...
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Supreme Court
Supreme Court Allows Union of India's Appeals in Service Tax on Lottery Tickets Case — Holds That Service Tax on Promotion, Marketing, and Sale of Lottery Tickets Is Within Parliament's Competence Under Entry 97 List I Read With Article 248 of the Constitution, and Not Exclusively Within State's Domain Under Entry 62 List II. The Court upheld the constitutional validity of amendments to the Finance Act, 1994 levying service tax on services related to lotteries, reversing the Sikkim High Court's decision.
3 Mar 2025The Supreme Court, in a batch of appeals led by Union of India v. Future Gaming Solutions Pvt. Ltd., considered the constitutional validity of amendme...
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High Court
Bombay High Court Allows Writ Petition Against Settlement Commission in Customs Duty Case — Petitioner's Full Disclosure and Cooperation Justifies Settlement. Settlement Commission's Rejection of Application for Non-Disclosure of Additional Amounts Set Aside as Unreasonable Under Section 127B of Customs Act, 1962.
15 Sep 2022The petitioner, Mahindra & Mahindra Ltd., is engaged in the manufacture of vehicles in India. It filed four applications before the Settlement Commiss...
- 35
High Court
Bombay High Court Dismisses Monsanto's Petition on Seed Supply as Sale, Allows Subway's Petition on Franchise as Service. Court Holds That Impregnated Seed Supply is Sale of Goods Under Maharashtra Value Added Tax Act, 2002, While Franchise Agreement is Not a Deemed Sale of Intellectual Property Rights.
11 Aug 2016The Bombay High Court adjudicated two writ petitions tagged together, raising the common issue of whether certain transactions were liable to service ...
- 27
High Court
Bombay High Court Dismisses Appeals Against Arbitral Awards in Service Tax Reimbursement Dispute. Court Holds That Construction of Contractual Clause by Arbitrator Falls Within Arbitral Domain and Is Not Open to Challenge Under Section 34 of the Arbitration and Conciliation Act, 1996.
14 Jun 2019The case involves five appeals filed by Central Warehousing Corporation (the appellant) against a common judgment dated 18.02.2019 dismissing its arbi...
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High Court
Bombay High Court Dismisses Petitions Challenging Sales Tax Incentive Scheme Withdrawal — No Promissory Estoppel Against Policy Change in Public Interest. The court held that the withdrawal of a general sales tax incentive scheme by the State Government was valid and not violative of promissory estoppel or legitimate expectation.
30 Nov -0001The judgment involves three writ petitions filed by industrial units (M/s. Vidarbha Winding Wires Ltd., M/s. Chandrapur Vidyut Conductors Private Ltd....
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High Court
Bombay High Court Allows Writ Petition Quashing Attachment Notices Against Third-Party Purchaser for Excise Dues of Defaulter. Central Excise Cannot Attach Property Sold Prior to Creation of Dues Without Notice to Purchaser Under Section 11 of Central Excise Act, 1944.
22 Apr 2021The Petitioner, M/s Runwal Constructions, a partnership firm registered under the Indian Partnership Act, 1932, engaged in construction and developmen...
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High Court
Bombay High Court Upholds Tribunal's Classification of Non-Ferrous Metal Castings as Ingots Under Entry C-I-29 of Schedule C to Bombay Sales Tax Act, 1959. The court held that aluminum castings manufactured by the respondent are covered by the entry for non-ferrous metal ingots, rejecting the Revenue's contention that they are distinct products.
30 Oct 2015The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales T...
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High Court
Bombay High Court Allows Writ Petitions Challenging Assessment Orders Under BST Act — Holds That Tribunal's Order Dated 20/01/2015 Has Prospective Effect Only. The assessing authority acted without jurisdiction in passing assessment orders for 2013-14 contrary to the directions of this Court in Writ Petition No. 2217 of 2015.
18 Apr 2019The petitioners, Reliance Industries Ltd. and Bharat Petroleum Corporation Ltd., filed writ petitions under Article 226 of the Constitution of India c...
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