Search Results for "Customs tariff"

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Search Results for "Customs tariff"

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High Court

High Court of Karnataka Allows Writ Petition in GST Case — Leasing of Residential Premises as Hostel to Students and Working Professionals is Covered Under Entry 13 of Notification No.9/2017. Services by way of renting of residential dwelling for use as residence includes hostel accommodation for students and working professionals under Integrated Goods and Services Tax Act, 2017.

7 Feb 2022

The petitioner, Taghar Vasudeva Ambrish, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnat...

High Court

Bombay High Court Allows Writ Petition Against Rejection of SVLDRS Application for Service Tax Dispute. The court held that a VCES declaration that was not filed within the prescribed time and not processed does not constitute a 'voluntary disclosure' under Section 125(1)(e) of the Finance (No.2) Act, 2019, thus the petitioner is eligible for the Sabka Vishwas Scheme.

21 Mar 2023

The petitioner, Deelight Fortune Private Limited, a company incorporated under the Companies Act, 1956, had given its commercial premises on leave and...

High Court

Bombay High Court Allows Assessee's Appeal in Central Excise Case — Stabilisation of Crude Oil Not 'Manufacture' Under Central Excise Act, 1944. The process of stabilising crude oil on process platforms does not amount to manufacture and stabilised crude oil is not excisable goods.

1 Mar 2013

The appellant, Oil and Natural Gas Corporation Limited (ONGC), operates oil wells and process platforms in Mumbai Offshore. The extracted gas-oil mix ...

Supreme Court

Supreme Court Allows Carrying Cost in Change in Law Claims Under PPA — Restitutionary Principle Upheld. Article 13.2 of Power Purchase Agreement Entitles Generating Company to Carrying Cost from Date of Change in Law Till Approval.

25 Feb 2019

The case involves appeals by Uttar Haryana Bijli Vitran Nigam Ltd. and Dakshin Haryana Bijli Vitran Nigam Ltd. (Haryana Discoms) and Gujarat Urja Vika...

Supreme Court

Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

22 Oct 2021

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

High Court

Bombay High Court Dismisses Petition Challenging Cess on Carbon Dioxide Transport Under Goa Rural Improvement And Welfare Cess Act, 2000 — Petitioner Not Entitled to Refund as Cess Act and Rules Upheld as Valid. The Court held that the earlier decision in Sociedade de Fomento Industrial Private Limited v. State of Goa & Others is binding, and the petitioner cannot seek refund of cess collected.

21 Jul 2023

The petitioner, Sicgil India Limited, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging the imposition of cess...

High Court

Bombay High Court Dismisses SEZ Developer's Petition for Octroi Exemption and Refund. State SEZ Policy Exemption Not Enforceable Against Municipal Corporation Without Statutory Amendment.

7 Apr 2026

The petitioner, EON Kharadi Infrastructure Pvt. Ltd., a Special Economic Zone (SEZ) developer, sought exemption from octroi and refund of octroi paid ...

High Court

High Court of Karnataka Reserves Judgment in Writ Petitions Challenging Ex-Parte Tax Orders and Show Cause Notices Post Moratorium Under Insolvency and Bankruptcy Code, 2016. The court examines whether moratorium under Section 14 extinguishes pending tax claims and prohibits subsequent proceedings after approval of resolution plan.

19 Sep 2025

The present writ petitions were filed by M/S. Olive Lifesciences Private Limited, a company incorporated under the Companies Act, 1956, engaged in man...

High Court

Bombay High Court Adjudicates Challenge to Maharashtra Stamp Act Amendment on Advertisements. Petition Seeks Declaration that Imposition of Stamp Duty on Mass Media Advertising Contracts is Unconstitutional and Void.

27 Oct 2016

The Advertising Agencies Association of India and several other entities representing advertising, newspaper publishing, and broadcasting sectors file...

Supreme Court

Supreme Court Allows Appeal of Paschimanchal Vidyut Vitran Nigam Ltd. in Insolvency Case — Holds That Statutory Charge Under Electricity Supply Agreement Survives Liquidation and Must Be Respected Under IBC. The Court ruled that a charge created under Section 53 of the Electricity Act, 2003 read with contractual terms is not extinguished by the moratorium under Section 14 of the Insolvency and Bankruptcy Code, 2016, and the liquidator must treat the appellant as a secured creditor.

1 Jan 2023

The appellant, Paschimanchal Vidyut Vitran Nigam Ltd. (PVVNL), a state electricity distribution company, entered into an electricity supply agreement ...

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