downloaded - 2026-06-17T111817.985
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 "goods and services tax"
994 result(s) found
Found 994 result(s)
High Court
Karnataka High Court Dismisses Writ Petition Challenging Jurisdiction in GST Confiscation Case. Commercial Tax Officer Holds Proper Officer Status Under IGST Act Due to Cross Empowerment; Notification Only Required for Exceptions.
5 Mar 2025The petitioner, a proprietorship concern engaged in trading arecanut, filed a writ petition under Articles 226 and 227 of the Constitution of India ch...
- 17
High Court
High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.
2 Jun 2021The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...
- 51
High Court
High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods
11 Dec 2025The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...
- 44
High Court
Bombay High Court Considers Whether Notification 14/2010-ST is Clarificatory for Service Tax on Drilling Rigs in Continental Shelf. Appeal Admitted on Questions of Territorial Applicability of Service Tax to Offshore Drilling Services Under Finance Act, 1994.
28 Apr 2015The appellant, M/s. Greatship (India) Ltd., entered into contracts with ONGC in February and May 2009 to provide offshore drilling services using hire...
- 51
High Court
High Court of Karnataka Quashes Service Tax Demand on Payment Aggregator Services for FY 2015-16. Services Provided by FIS Payment Solutions to Acquiring Banks for Settlement of Card Transactions Held Not Taxable as 'Business Auxiliary Service' Under Finance Act, 1994.
17 Mar 2023The petitioner, FIS Payment Solutions and Services India Private Limited, a company incorporated under the Companies Act, 1956, provides payment aggre...
- 128
High Court
Karnataka High Court Dismisses Writ Petition Challenging Jurisdiction of State Tax Officer Under IGST; Confiscation of Arecanut Goods Upheld. Court Holds that Section 4 of the Integrated Goods and Services Tax Act, 2017 Does Not Require Separate Notification for Cross-Empowerment of State Officers.
5 Mar 2025The petitioner, a proprietorship concern dealing in arecanut, challenged a series of orders passed by the Commercial Tax Officer (Enforcement) under t...
- 13
High Court
Karnataka High Court Considers Revision Petitions Challenging Denial of CST Exemption for Lease Transactions; Examines Whether Post-Import Lease Constitutes Sale in Course of Import Under Section 5(2) of Central Sales Tax Act, 1956. The court analyzed the transaction structure, including master lease agreements, purchase orders, bills of entry, and acceptance certificates, to determine if the lease occasioned import or involved transfer of documents before customs clearance.
19 Feb 2016Background: The dispute involves tax revision petitions filed by Hewlett Packard Financial Services India Private Limited (the petitioner) against the...
- 79
High Court
High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.
28 Nov 2024The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...
- 215
High Court
High Court of Bombay Considers Service Tax Demand on Repair and Maintenance of Roads and Runways. The petition challenged the order-in-original classifying road repair under taxable service and imposing tax, interest, and penalties under the Finance Act, 1994, with the court examining the impact of retrospective exemption under the Finance Act, 2012.
18 Jul 2016The petitioner, a company incorporated under the Companies Act, 1956, engaged in construction, repair, and maintenance of roads and runways, held serv...
- 41
