Search Results for "Tax invoice"

391 result(s) found

Scroll Down To Discover

Found 391 result(s)

© Image Copyrights Juris Services & Technology

Karnataka High Court Division Bench Considers Appeals Against Quashing of SC/ST Liquor License Reservation Notification. Single Judge Quashed Notification as Discriminatory, State Appeals.

The High Court of Karnataka at Bengaluru, by this common order, addressed a batch of writ appeals filed under Section 4 of the Karnataka High Court Ac...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Refund Claim Despite Non-Electronic Filing in GST Case — Circular Cannot Override Statutory Provisions. Refund application filed manually under Section 54 of CGST Act, 2017 held valid as Circular No. 125/44/2019-GST requiring electronic filing is directory, not mandatory.

The petitioners, C.P. Ravindranath Menon and Sindhu Ravindranath Menon, filed a writ petition under Article 226 of the Constitution of India before th...

© Image Copyrights Juris Services & Technology

Karnataka High Court Upholds SC/ST Reservation in Excise Licenses — CL-7D Rules Valid. Amendment to Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 providing concessional licenses to SC/ST hotel owners is not arbitrary or unconstitutional.

The petitioner, B Govindraj Hegde, Secretary of the Federation of Wine Merchants Association, Karnataka, challenged the vires of the Karnataka Excise ...

© Image Copyrights Juris Services & Technology

Bombay High Court Considers Administrator’s Report for Recovery of Diverted Estate Assets in Testamentary Suit. Court Appointed Administrator Seeks Directions Against Defendant for Unauthorized Diversion of Deceased’s Funds to Various Entities.

The matter concerned the administration of the estate of Purvez Burjor Dalal, who died in Mumbai on 7 December 2011. A testamentary suit was institute...

© Image Copyrights Juris Services & Technology

Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Allows CENVAT Credit on GTA Service for Cement Manufacturer — Place of Removal Includes Buyer's Destination. Interpretation of 'Place of Removal' under CENVAT Credit Rules, 2004 for outward transportation of goods sold on FOR destination basis.

The appellant, M/s. Madras Cements Limited, a manufacturer of cement, filed an appeal under Section 35G of the Central Excise Act, 1944 against the fi...

© Image Copyrights Juris Services & Technology

Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...

© Image Copyrights Juris Services & Technology

Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.

The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...