Search Results for "Maharashtra Goods and Service Tax Act"

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Search Results for "Maharashtra Goods and Service Tax Act"

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High Court

High Court Quashes Tax Refund Adjustment Order for Violation of Settlement Scheme and Natural Justice. Adjustment of refund for one tax period against demand for another under proviso to Section 50(1) of Maharashtra Value Added Tax Act, 2002 held invalid when petitioner had applied under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees Act, 2023 and no defect notice was issued.

12 Mar 2026

The dispute involved a proprietorship concern registered under the Maharashtra Value Added Tax Act, 2002 challenging a settlement order dated 18 April...

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 2025

The Supreme Court, in a batch of appeals led by Union of India v. Future Gaming Solutions Pvt. Ltd., considered the constitutional validity of amendme...

Supreme Court

Supreme Court Dismisses Financier's Appeal in U.P. Motor Vehicles Taxation Act Case, Upholding Tax Liability for Financier-in-Possession. Financier Qualifies as 'Owner' Under Section 2(h) and Must Pay Tax in Advance Under Section 4, with Refund Available Under Section 12 for Non-Use, Irrespective of Actual Use or Registration Status.

22 Feb 2022

The appeal arose from a judgment of the Full Bench of the High Court of Judicature at Allahabad, Bench Lucknow, which dismissed a writ petition filed ...

High Court

Bombay High Court Allows Writ Petition for Transitional Input Tax Credit Under GST — Time Limit for Filing TRAN-1 Form Held Directory, Not Mandatory. The court directed the GST authorities to accept the TRAN-1 Form filed beyond the prescribed time limit, holding that the time limit was directory and the petitioner had sufficient cause for delay.

20 Mar 2020

The petitioner, Nelco Limited, a company incorporated under the Companies Act, 1956, supplies and undertakes various network-related services. It file...

High Court

Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

7 Oct 2019

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

High Court

Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

27 Jul 2018

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

High Court

Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

30 Jan 2015

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

High Court

Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.

20 Jan 2015

The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...

High Court

Bombay High Court Upholds Constitutional Validity of Maharashtra Tax on Lotteries, Betting and Gambling Act, 2006 — Levy on Entry Fee for Games of Skill and Chance Upheld. The Court held that the tax on entry fee for games like poker, rummy, and bridge is a valid compensatory tax under Entry 62 of List II of the Seventh Schedule to the Constitution of India.

10 Apr 2012

The judgment concerns a batch of writ petitions challenging the constitutional validity of the Maharashtra Tax on Lotteries, Betting and Gambling Act,...

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 -0001

The 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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