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5 Mar 2026The 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 ...
Search Results for "Central Goods and Services Tax Act, 2017"
393 result(s) found
Found 393 result(s)
Supreme Court
Supreme Court Allows CENVAT Credit on Mobile Towers and Prefabricated Buildings for Mobile Service Providers — Interprets 'Capital Goods' and 'Inputs' Under CENVAT Credit Rules, 2004. Mobile towers and PFBs are essential for providing telecom services and qualify as capital goods or inputs under the CENVAT Credit Rules, 2004.
22 Nov 2024The Supreme Court of India adjudicated a batch of appeals concerning the eligibility of mobile service providers (MSPs) to claim CENVAT credit on exci...
- 369
Supreme Court
Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.
3 Oct 2024The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...
- 1335
Supreme Court
Supreme Court Allows Municipal Corporation's Appeal in Enemy Property Tax Exemption Case — Property Tax Levyable on Lessee Despite Union Ownership. Article 285(2) of Constitution Enables Municipal Corporation to Impose Property Tax on Lessee of Union Property Even if Union Itself is Exempt Under Article 285(1).
22 Feb 2024The present civil appeal arises from a judgment of the Allahabad High Court which allowed a writ petition filed by the respondent-assessee, holding th...
- 178
Supreme Court
Supreme Court Allows Appeals in Sales Tax/VAT Cases on Vehicle Hire Contracts, Finding No Transfer of Right to Use Goods. Contracts Where Contractor Retained Control, Maintenance Responsibility, and Risk Do Not Constitute Deemed Sale Under Article 366(29A)(d) of Constitution of India and Assam Tax Acts.
9 Jan 2024The Supreme Court considered a group of appeals concerning tax liability under the Assam General Sales Tax Act, 1993 and Assam Value Added Tax Act, 20...
- 195
High Court
High Court of Karnataka Dismisses Revenue's Appeal in GST Detention Case — Confiscation Notice Under Section 130 Without Prior Adjudication Under Section 129 Held Invalid. The court held that proceedings under Section 130 of the CGST Act, 2017 cannot be initiated without first completing the adjudication process under Section 129 of the Act.
25 Sep 2023The Revenue (Union of India and others) filed an intra-court appeal against the order of a learned Single Judge in W.P.No.100849/2022 dated 16.08.2022...
- 69
Supreme Court
Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.
23 Mar 2022The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...
- 160
Supreme Court
Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.
3 Oct 2019The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...
- 216
High Court
High Court of Karnataka Considers Legality of Penalty Imposed Under Section 10(b) of CST Act for Misuse of C-Forms in Cement Industry. Court Examines Whether Penalty is Sustainable When Purchased Goods Are Included in Registration Certificate and Used for Purposes Other Than Manufacturing.
24 Mar 2017The High Court of Karnataka, Kalaburagi Bench, heard a sales tax appeal and connected revision petitions concerning the levy of penalty under Section ...
- 10
High Court
Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.
10 Jan 2017The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...
