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5 Mar 2026The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...
Search Results for "VAT levy"
134 result(s) found
Found 134 result(s)
High Court
Bombay High Court Quashes VAT Assessment Order for FY 2013-14 Against Luxembourg-Based Companies Due to Gross Violation of Natural Justice and Backdating of Order. Assessment order found to be pre-dated and based on no notice or hearing, rendering it null and void.
17 Oct 2024The petitioners, comprising two Luxembourg-based companies (Petitioners 1 and 2) and their Indian group company (Petitioner 3), challenged an assessme...
- 415
High Court
Bombay High Court Allows Appeal in MVAT Case: Agreement for Software Bug Fixing Held as Service Contract, Not Sale of Software. Services provided under agreement for removal of bugs/errors in software constitute repair and maintenance services, not development or customization, and are not taxable as sale of software under MVAT Act.
18 Dec 2023The appellant, Atos India Private Limited, is engaged in providing services relating to repair and maintenance of software and holds Service Tax Regis...
- 31
High Court
Bombay High Court Dismisses State's Appeal in VAT Second Appeal, Upholding Tribunal's Factual Findings on Canteen Services Not Being Works Contract. The court held that the transaction of providing canteen services to employees does not constitute a 'works contract' under the Maharashtra Value Added Tax Act, 2002, as there is no transfer of property in goods.
4 Dec 2023The case involves an appeal by the State of Maharashtra, through the Additional Commissioner of Sales Tax, against Sanghavi Movers Ltd., the responden...
- 25
High Court
High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.
25 Sep 2018The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...
- 11
High Court
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.
10 Jan 2017The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...
High Court
WRIT PETITION NO.388 OF 2016
19 Dec 2016The petitioners, a company importing and supplying ATMs to State Bank of India, filed a writ petition under Article 226 of the Constitution challengin...
High Court
Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.
8 Jan 2016The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...
- 115
High Court
Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.
10 Jun 2013The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...
- 133
Supreme Court
Supreme Court Hears Revenue's Challenge Against CESTAT Order Setting Aside Service Tax Demand on Oil Companies for CNG Sale. Dispute Concerns Classification of CNG Sale by BPCL and HPCL as Business Auxiliary Service under Section 65(19) of Finance Act, 1994.
1 Jan 1970The present civil appeals before the Supreme Court, filed by the Commissioner of Service Tax, Mumbai, under Section 35L(b) of the Central Excise Act, ...
- 23
