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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 "Income Tax Act interest"
2813 result(s) found
Found 2813 result(s)
High Court
Bombay High Court Quashes Assessment Orders Against Former Directors in GST Case — Personal Liability Cannot Be Imposed Without Shedding Corporate Veil. Directors Who Resigned Prior to Tax Period Cannot Be Held Liable for Company's Tax Dues Under MGST Act, BST Act, and CST Act Without Lifting Corporate Veil.
22 Aug 2022The petitioners, Mukesh D. Ramani, Satish D. Sanghavi, and Prakash D. Sanghavi, were former directors of Twin City Organics Pvt. Ltd. They filed writ ...
- 52
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 2022The 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...
- 62
High Court
High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.
7 Jan 2026The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...
- 61
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 2019Three writ petitions were heard together by the Bombay High Court, all challenging the constitutional validity of the Maharashtra Tax on the Entry of ...
- 37
High Court
High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.
10 Sep 2024The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...
- 50
High Court
High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.
16 Jul 2025The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...
- 114
High Court
GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.
14 Nov 2024The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...
- 351
Supreme Court
Supreme Court Allows State's Appeals in VAT Input Tax Credit Dispute — Rule 21(8) of Punjab VAT Rules Valid Despite Absence of Specific Enabling Provision in Parent Act at Time of Introduction. Input Tax Credit is a Facility, Not a Vested Right; State Can Restrict ITC on Stock-in-Trade to Reduced Tax Rate.
4 Mar 2025The Supreme Court considered appeals by the State of Punjab against a High Court judgment that had struck down Rule 21(8) of the Punjab Value Added Ta...
- 432
Supreme Court
Supreme Court Allows Appeal in Municipal Tax Dispute — Water Benefit Tax Held Leviable Despite Disconnection of Water Supply. Premises Connected by Communication Pipes with Municipal Water Works Attract Property Tax Under Section 141 of Mumbai Municipal Corporation Act, 1888, Irrespective of Actual Water Consumption.
22 Oct 2019The Supreme Court allowed the appeal filed by the Municipal Corporation of Greater Mumbai against the judgment of the Bombay High Court, which had qua...
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