Search Results for "VAT refund"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Search Results for "VAT refund"

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Supreme Court

Supreme Court Dismisses Revenue's Appeals in Karnataka VAT Act Cases on Input Tax Credit Claims. Court Interprets Section 70 to Hold Purchasing Dealers Discharged Burden of Proof Through Genuine Invoices and Payments, Entitling Them to ITC Despite Seller Defaults.

13 Mar 2023

The dispute involved appeals by the State of Karnataka (revenue) against High Court judgments that dismissed revision applications and allowed Input T...

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 Dismisses State's Appeal in MVAT Case — Tribunal's Liberal Interpretation of Section 23(5) Upheld for Concessional Tax Rate on C Forms. The court held that the Tribunal was justified in allowing the respondent's claim for concessional rate of tax under Section 23(5) of the MVAT Act, 2002, even though the claim was not part of the original assessment order.

8 Sep 2022

The State of Maharashtra filed an appeal under Section 27 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act) challenging the judgment of the Maha...

High Court

High Court of Karnataka Allows Revision Petitions in VAT Tax Holiday Dispute — Hybrid Micro Circuits Held Eligible as Information Technology Product Under State Policy. The court held that the product falls within the definition of 'Information Technology' under the notifications dated 21.8.1997 issued under the Karnataka Sales Tax Act, 1957 and Central Sales Tax Act, 1956, entitling the assessee to a ten-year tax holiday.

5 Nov 2015

The petitioner, Centum Electronics Limited, is a company engaged in the manufacture and sale of 'Hybrid Micro Circuits' and is registered under the Ka...

High Court

Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

29 Apr 2022

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

High Court

Bombay High Court Allows Writ Petitions Challenging Demand of VAT on Pan Masala Containing Tobacco under MVAT Act, 2002. Exemption Under Schedule Entry A-45 Upheld and Part Payment Orders Quashed as Explanation Inserted by Notification dated 21.01.2006 Held Ultra Vires.

4 Oct 2016

The dispute arose under the Maharashtra Value Added Tax Act, 2002 regarding the levy of VAT on pan masala containing tobacco (gutkha/mawa) for the fin...

High Court

Bombay High Court Adjudicates Upon Challenge to Pre-Deposit Order and Validity of Explanation to Schedule Entry A-45 of MVAT Act, 2002. The Petition Seeks Quashing of Assessment and Pre-Deposit Orders for Pan Masala Containing Tobacco Exemption Denial and Striking Down of Discriminatory Notification.

4 Oct 2016

The petitioner, M/s. Ghodawat Energy Pvt. Ltd., a manufacturer of pan masala with and without tobacco, challenged the levy of VAT on pan masala contai...

High Court

Bombay High Court Allows Appeal in MVAT Case — Works Contract Valuation Must Exclude Land Value Under Rule 58. Land value deduction under Rule 58 of MVAT Rules is mandatory for works contracts involving transfer of immovable property, and the Tribunal erred in restricting deduction to 20%.

26 Jul 2023

The Appellant, Oasis Realty, an association of persons registered under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and Central Sales Tax Act...

High Court

High Court of Karnataka Dismisses State's Appeals in VAT Input Tax Credit Dispute — Reassessment Notices Issued Beyond Limitation Period Are Invalid. The court held that reassessment under Section 39(1) of the Karnataka Value Added Tax Act, 2003 must be completed within four years from the end of the relevant tax period, and notices issued after that period are barred by limitation.

31 Aug 2018

The case involves multiple writ appeals filed by the State of Karnataka against orders of a single judge quashing reassessment notices issued under Se...

High Court

High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.

10 Jan 2018

A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...

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