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Search Results for "taxable services"

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High Court

Bombay High Court Holds Offences Under Section 132(1)(i) of CGST Act Are Bailable — Petitioner Entitled to Release on Bail. The court interpreted Section 132(5) of the CGST Act, 2017 to determine that offences punishable with imprisonment of five years or less are bailable, and arrest under Section 69 does not alter the bailable nature.

8 Feb 2021

The petitioner, Yogesh Jagdish Kanodia, was arrested on 30 December 2020 by the Assistant Commissioner of State Tax (Investigation-B), Mumbai, under S...

High Court

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.

30 Dec 2020

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

High Court

Bombay High Court Allows Writ Petition Challenging GST Cancellation Due to Violation of Natural Justice. Registration Cancelled Without Proper Notice and Opportunity of Hearing, Set Aside with Restoration.

30 Nov -0001

The petitioner, Rawman Metal & Alloys, a proprietorship concern, filed a writ petition under Article 226 of the Constitution of India challenging the ...

High Court

Bombay High Court Quashes CBEC Circular on Service Tax Refund for Exporters — Circular Held Ultra Vires Section 11B of Central Excise Act, 1944 and Section 93 of Finance Act, 1994.

1 Feb 2013

The Bombay High Court, in a batch of writ petitions filed by various companies including Larsen & Toubro Limited, Uhde India Private Limited, Tata Tel...

High Court

High Court Quashes Service Tax Show Cause Notice for Non-Compliance with Mandatory Pre-Show Cause Consultation. Show cause notice demanding service tax set aside as tax authorities failed to conduct mandatory pre-show cause consultation required under CBEC circulars issued under Section 37B of Central Excise Act, 1944, for demands above Rs.50 lakhs.

12 Mar 2026

The dispute arose from a writ petition filed by a company running non-air-conditioned rooftop restaurants challenging a show cause notice dated 30 Dec...

High Court

High Court of Karnataka Dismisses Challenge to GST Notification Extending Time Limit for Show Cause Notice. Notification No. 09/2023 held valid under Section 168A of CGST Act, 2017 as a legislative act not amenable to certiorari.

1 Oct 2024

The petitioner, M/s Sahaj Construction, a registered dealer under the GST laws, filed a writ petition under Articles 226 and 227 of the Constitution o...

High Court

Bombay High Court Allows Challenge to Property Tax Demands on Mobile Towers in Part. Conservancy Tax, Penalty, and Shasti on Illegal Constructions Quashed as Invalid Under Maharashtra Municipal Corporations Act.

18 Apr 2017

The petitioners, Chennai Network Infrastructure Ltd. and another, carry on business of providing infrastructure services including installation and ma...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Tax Case — Charter Hire Charges Not Excessive Under Section 40A(2)(a) of Income Tax Act. Concurrent findings of fact that charges were based on Barge Owners Association rates upheld.

11 Apr 2017

The case involves two tax appeals filed by the Commissioner of Income Tax against M/s. Goa Minerals Pvt. Ltd. under Section 260A of the Income Tax Act...

High Court

High Court of Karnataka Allows Appeal of Co-operative Credit Society for Deduction Under Section 80P(2)(a)(i) of Income Tax Act, 1961 — Registration Under Karnataka Co-operative Societies Act, 1959 Does Not Disqualify for Deduction Under Section 80P(2)(a)(i) of Income Tax Act, 1961.

17 Sep 2014

The appellant, Venugram Multipurpose Co-operative Credit Society Ltd., is a co-operative credit society registered under the Karnataka Co-operative So...

High Court

High Court of Karnataka Hears Consolidated Writ Petitions Challenging Forest Development Tax Notification Under Karnataka Forest Act. Petitioners Contended That the Levy on Mineral-Bearing Land Violated Article 246, Entry 54 of Union List, and Forest Conservation Act, 1980.

3 Dec 2015

The High Court of Karnataka, Bengaluru, heard a batch of writ petitions filed under Articles 226 and 227 of the Constitution of India by several minin...

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