downloaded - 2026-06-17T111817.985
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 "tax penalty interest payment"
844 result(s) found
Found 844 result(s)
High Court
- 94
High Court
Bombay High Court Quashes Prosecution for Tax Evasion Under Section 276C(2) of Income Tax Act Where Tax Paid Before Sanction and No Wilful Default Established. Non-payment of tax due to death of managing partner and ignorance of partners does not constitute wilful attempt to evade tax under Section 276C(2) read with Section 278B of Income Tax Act, 1961.
5 Feb 2024The applicants, Unique Trading Company (a partnership firm) and its partners Munnidevi P. Purohit, Rakesh P. Purohit, and Mukesh P. Purohit, filed an ...
- 40
Supreme Court
Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.
29 Jul 2020The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...
- 202
Supreme Court
Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.
5 Jun 2020The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...
- 242
High Court
High Court of Karnataka Dismisses State's Appeals in VAT Input Tax Credit Dispute — Reassessment Notices Issued Beyond Limitation Period Are Invalid. The court held that reassessment under Section 39(1) of the Karnataka Value Added Tax Act, 2003 must be completed within four years from the end of the relevant tax period, and notices issued after that period are barred by limitation.
31 Aug 2018The case involves multiple writ appeals filed by the State of Karnataka against orders of a single judge quashing reassessment notices issued under Se...
- 86
High Court
High Court of Judicature at Bombay Examines Challenge to Assessment Order Restricting Sales Tax Incentives under Package Scheme of Incentives, 1993. Expansion Unit Seeks Quashing of Order Alleging It Is Without Jurisdiction and Contrary to Scheme Terms.
14 Aug 2018The petitioner, Mahindra & Mahindra Limited, a company engaged in the manufacture and sale of automobiles and spare parts, filed a writ petition befor...
High Court
Bombay High Court Allows Revenue's Appeal in Central Excise Penalty Case — Strict Compliance Required for Reduced Penalty Under Section 11AC. The benefit of 25% penalty is available only if duty, interest and reduced penalty are paid within 30 days of the original adjudication order, not the Tribunal's order.
25 Jun 2012The appeal was filed by the Commissioner of Central Excise against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which ...
- 129
High Court
Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.
30 Nov -0001The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...
- 158
