Search Results for "Rule 28(6)"

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Electricity Duty on Captive Consumption — Industrial Consumers Not Entitled to Exemption Under Section 3(1)(b) of Goa Electricity Duty Act, 1985 as Self-Generated Electricity Not Supplied by Licensee or Generating Company.

The petitioners, a group of industrial companies and their directors, filed a writ petition under Article 226 of the Constitution of India before the ...

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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.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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High Court of Karnataka Allows Cross-Objection and Dismisses Insurance Company's Appeal in Motor Accident Claim — Negligence of Driver Proved, No Contributory Negligence of Deceased. Compensation Enhanced from Rs.1,80,000/- to Rs.3,34,000/- with 6% Interest.

The case arises from a motor accident claim petition filed by the parents of a deceased 20-year-old man who died in a road accident on 23-07-2007. The...

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Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.

The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...

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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

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High Court of Bombay at Goa Dismisses Petitioners' Challenge to Demolition of Illegal Structures in CRZ Area. Petitioners failed to establish legal right to retain unauthorized constructions violating CRZ Notification 2011 and Environment Protection Act, 1986.

The judgment pertains to two writ petitions filed by 30 individuals challenging the demolition of their structures by the Goa Coastal Zone Management ...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...