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Bombay High Court Restricts Provisional Attachment to Disputed Amount in MVAT Act Case — Section 48(5) Constitutional Challenge Rejected. Court holds that attachment under Section 35 must be proportionate, and directs respondents to limit attachment to Rs.1.81 crores.

The petitioner, M/s. Premium Paper and Board Industries Ltd., a registered dealer under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and the C...

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Bombay High Court Dismisses Revenue's Application, Upholds Modvat Credit for Lancing Pipe as Input. Lancing pipe used for passing oxygen into molten metal is wholly consumed and qualifies as input under Rule 57A of Central Excise Rules, 1944.

The Commissioner of Central Excise, Mumbai VI, filed an application under Central Excise Application No.37 of 2002 before the Bombay High Court seekin...

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Bombay High Court Dismisses Petitions Challenging Sales Tax on Furnace Oil Used as Fuel in Manufacturing. Furnace Oil Used as Fuel is Not 'Raw Material' or 'Input' for Production, Hence Not Exempt from Sales Tax Under Bombay Sales Tax Act, 1959.

The judgment pertains to a batch of writ petitions filed before the Bombay High Court challenging the levy of sales tax on furnace oil used by the pet...

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Supreme Court Dismisses Appeals Challenging Wakf Board Notification Including Service Inam Lands in Dargah Property. Errata Notification Adding Lands to Wakf Property Upheld as Valid Exercise of Power Under Wakf Act, 1995.

The Supreme Court dismissed a batch of civil appeals challenging an order of the Andhra Pradesh High Court that upheld an Errata Notification issued b...

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High Court of Karnataka Quashes Detention of Goods Under GST for Lack of Jurisdiction — Second Detention Without Proper Authorization Invalid. The court held that detention of goods under Section 129 of CGST Act, 2017 requires proper authorization and cannot be done without jurisdiction.

The petitioner, a transporter registered under the Central Goods and Services Tax Act, 2017 (CGST Act) and Integrated Goods and Services Tax Act, 2017...

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High Court of Karnataka Allows Writ Petition Quashing Seizure Order Under Section 67(2) of CGST Act Due to Non-Compliance with Mandatory Requirements. Seizure of cash from residential premises of an employee without proper authorization and recording of reasons held invalid, cash ordered to be returned.

The petitioners, B. Kusuma Poonacha and J K Manjunath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High C...

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Bombay High Court Allows Petition Challenging Customs Duty Demand for Goods Imported at Different Port. Commissioner of Customs, Bombay lacks jurisdiction to demand duty for goods imported at New Delhi under an advance licence after change of port of registration.

The petitioner, Vimal Nath, carrying on business as M/s Sharika Intl, was issued an advance licence on 16/2/1994 by licensing authorities at Delhi per...

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Bombay High Court Dismisses Appeal in Customs Case — Conversion of DEEC Shipping Bill to Drawback Scheme Denied. CBEC Circular No. 4/2004 Mandates Prior Denial of DEEC Benefit by DGFT or Customs Authorities, Which Was Not Established.

The appellant, Manawat Plastics Pvt. Ltd., exported Woven PP Bags/Fabrics under three Shipping Bills dated 06.08.2002, 13.08.2002, and 16.09.2002 unde...