Search Results for "Tax Invoice"

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Search Results for "Tax Invoice"

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Supreme Court

Supreme Court Upholds Constitutional Validity of Section 6A of the Citizenship Act, 1955 in Assam Accord Challenge — Majority Holds Cut-off Date of 25.03.1971 for Regularisation of Immigrants Valid. The court held that the provision is a reasonable classification under Article 14 and does not violate Articles 6, 7, 29, 325, 326, 355, 356, or 368 of the Constitution.

17 Mar 2025

The Supreme Court, in a batch of petitions and appeals, considered the constitutional validity of Section 6A of the Citizenship Act, 1955, which was i...

Supreme Court

Supreme Court Dismisses State's Appeal in Gujarat Sales Tax Act Case Due to No Breach of Exemption Conditions and Application of Promissory Estoppel. The assessee was entitled to exemption under Entry No.255(2) of Notification dated 05.03.1992 as raw materials were used in the eligible unit, and subsequent amendments did not retroactively impose liabilities, upholding the principle of promissory estoppel under Section 49(2) of the Gujarat Sales Tax Act, 1969.

21 Jan 2022

The dispute arose from the State of Gujarat's appeal against the High Court's dismissal of its tax appeals, which upheld the Gujarat Value Added Tax T...

High Court

Bombay High Court Allows Interim Application to Set Aside Ex-Parte Arbitral Award Due to Lack of Proper Service and Violation of Natural Justice. Service by email without proof of delivery and newspaper publication without court permission is insufficient under Section 34 of the Arbitration and Conciliation Act, 1996.

31 Mar 2021

The case involves an application under Section 34 of the Arbitration and Conciliation Act, 1996, filed by the respondents in the arbitration (applican...

High Court

Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.

12 Feb 2021

The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...

High Court

Karnataka High Court Allows Appeal in KVAT Penalty Case — Penalty Under Section 70(2)(a) Cannot Be Imposed Without Specific Finding of Mens Rea or Fraudulent Intent. Revisional Authority's Restoration of Penalty Set Aside as Assessee Had Disclosed Purchases in Returns and Paid Tax.

13 Jun 2018

The case involves an appeal filed by M/s Bhavani Enterprises, a registered dealer under the Karnataka Value Added Tax Act, 2003, against an order of t...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of ARE-1 Forms as Proof of Export Under Advance Authorisation Scheme. Court Holds That ARE-1 Forms Are Valid Proof of Export Under Paragraph 4.25 of Handbook of Procedures 2009-14 and Quashes Show Cause Notice.

12 Sep 2017

The petitioner, Larsen & Toubro Limited, a company incorporated under the Indian Companies Act, 1913, challenged a Letter dated 1-12-2016 and a Show C...

High Court

Bombay High Court Allows Writ Petition Seeking Interest on Refund of TDS Under Section 244A of Income Tax Act — Mandamus Issued for Payment of Interest on Delayed Refund. CBDT Communication Denying Interest Held Contrary to Statutory Provisions and Quashed.

19 Jan 2016

The petitioner, M/s. Sunflag Iron & Steel Co. Ltd., a public limited company engaged in steel manufacturing, entered into an agreement with a German c...

High Court

Bombay High Court Allows Appeal Against Octroi Assessment on Gold Jewellery - Labour Charges Not Part of Value for Octroi Duty Under Thane Municipal Corporation (Octroi) Rules, 1999. The court held that octroi duty is leviable on the value of goods at entry, not on the sale price, and making charges are not subject to octroi.

12 Jul 2011

The appellant, Titan Industries Limited, manufactures and sells gold jewellery under the brand name 'Tanishq' and has a showroom in Thane. It imports ...

High Court

Bombay High Court Grants Injunction Against Trade Mark Infringement and Passing Off in Pharmaceutical Product 'ONCO BCG' - Defendant's Mark 'BCG ONCO' Held Deceptively Similar Despite Common Descriptive Element 'BCG'.

14 Jun 2011

The plaintiff, Serum Institute of India Limited, a pharmaceutical company, filed a suit for trade mark infringement and passing off against Green Sign...

High Court

Bombay High Court Allows Rebate Claim of Dealer in Central Excise Case — Revenue's Revision Rejected for Ignoring Evidence. Dealer entitled to rebate under Rule 12(1)(a) of Central Excise Rules, 2002 read with Section 35EE of Central Excise Act, 1944 when duty paid to manufacturer and not passed on to exporter.

10 Aug 2010

The Petitioners, M/s. Madhav Steel (a partnership firm) and its partner R.J. Virwadia, filed a writ petition challenging the Order dated 29th May 2006...

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