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Karnataka High Court Adjudicates Writ Petitions Challenging Mandatory Pre-Deposit under Section 35F of Central Excise Act, 1944. The court examined whether the mandatory deposit requirement violated Articles 14, 19(1)(g) and 265 of the Constitution of India.

The High Court of Karnataka heard a batch of writ petitions filed by several assessees, including Hindustan Petroleum Corporation Ltd., Prestige Garde...

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High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

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Bombay High Court Dismisses Revenue's Appeal in CENVAT Credit Case for Outdoor Catering Services. Outdoor Catering Service Provided to Factory Employees Held as Input Service Under Rule 2(l) of Cenvat Credit Rules, 2004 Due to Statutory Obligation Under Factories Act, 1948.

The Commissioner of Central Excise, Nagpur, appealed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which allowe...

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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

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

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High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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High Court of Bombay Adjudicates Writ Petition Challenging Constitutional Validity of Section 88 of Finance Act, 2004. Petitioner, a tyre manufacturer, contended that the cut-off date of 1 April 2000 for utilization of Additional Excise Duty credit is arbitrary and violates Article 14.

The petitioners, CEAT Limited, engaged in the manufacture of tyres, filed a writ petition under Article 226 of the Constitution of India challenging t...

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Bombay High Court Restricts Provisional Attachment to Disputed Amount in MVAT Act Case — Section 48(5) Constitutional Challenge Rejected. Court holds that attachment under Section 35 must be proportionate, and directs respondents to limit attachment to Rs.1.81 crores.

The petitioner, M/s. Premium Paper and Board Industries Ltd., a registered dealer under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and the C...