Search Results for "arbitrary levy"

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Search Results for "arbitrary levy"

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High Court

High Court of Karnataka Allows Writ Petition Challenging Rejection of Composition Tax Application Under KVAT Act. Rule 135(4) of KVAT Rules, 2005 restricting composition scheme for dealers selling liquor held ultra vires Section 15 of KVAT Act, 2003.

7 Nov 2017

The petitioner, M/s. Wonderla Holidays Limited, operates a composite business including an amusement park, a 3-star hotel, and a restaurant. It applie...

High Court

Karnataka High Court Allows Appeals by Garment Dealers in CST Act Reassessment Case — Reopening of Assessment Beyond Four Years Without Allegation of Fraud or Suppression of Facts is Invalid. The court held that the Additional Commissioner's suo motu revision under Section 9(2) of CST Act read with Section 39 of KVAT Act was barred by limitation as no fraud or wilful suppression was alleged.

7 Dec 2017

The case involves multiple appeals filed by garment dealers from Bellary under Section 66(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) aga...

High Court

High Court of Karnataka Allows Revision Petitions in KVAT Act Case — Remands Matter to Tribunal for Fresh Consideration on Input Tax Credit Disallowance. The court held that the Tribunal must decide appeals on merits and cannot dismiss them without examining the grounds raised by the assessee.

28 Apr 2016

The petitioner, M/s. Manasa Electricals Co., is a trader in electrical goods. For the assessment year 2005-06, the petitioner filed KVAT returns in Fo...

High Court

High Court of Karnataka Allows Writ Petition Seeking Restoration of Khatha and Acceptance of Property Tax. Deletion of Khatha Without Notice Violates Natural Justice Under Section 108-A of Karnataka Municipal Corporations Act, 1976.

26 Oct 2016

The petitioner, Mr. Jai M. Patil, is the owner of Flat No.S-3, measuring 2000 sq. ft., situated on the second floor of 'Pratham Enclave' apartment in ...

High Court

High Court of Karnataka Dismisses PIL Challenging Appointment of Special Counsel in Customs and Excise Matters. Rule 9 of Customs (Appeals) Rules, 1982 and Rule 12 of Central Excise (Appeals) Rules, 2001 held not ultra vires.

19 Jan 2015

The petitioner, an advocate enrolled in the Karnataka State Bar Council, filed a Public Interest Litigation in 2014 challenging an endorsement dated 2...

High Court

High Court of Karnataka Dismisses Petition Challenging Constitutional Validity of Section 8-B of Karnataka Motor Vehicles Taxation Act. Petitioner failed to demonstrate that the provision is ultra vires or that the tax assessment was arbitrary.

8 Dec 2014

The petitioner, Sri B. A. Linga Reddy, proprietor of S.R.E. Travels, filed a writ petition under Articles 226 and 227 of the Constitution of India bef...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance of Expenditure Under Section 40(a)(i) Not Applicable to Payments Made to Non-Resident for Services Rendered Outside India. The court held that Section 40(a)(i) of the Income Tax Act, 1961 does not apply to payments made to a non-resident for services rendered outside India, as the income does not accrue or arise in India.

9 Oct 2013

The case involves appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against orders of the Income Tax Appellate Tribunal (IT...

Supreme Court

Supreme Court Upholds SEBI's Order Against Kotak Mutual Fund for Violating SEBI Circular on Side Pocketing of Debt Securities. The Court held that the creation of segregated portfolios without complying with the mandatory conditions of the SEBI circular dated 28th December 2018 was impermissible, and the fund managers and trustees were liable for the resulting losses.

13 Jul 2026

The case involves appeals by Kotak Mahindra Asset Management Company Limited (Kotak AMC), Kotak Mahindra Trustee Company Limited, and several senior e...

High Court

Karnataka High Court Issues Directions to BBMP to Demolish Illegal Construction by Adjoining Landowner for Gross Violation of Building Bye-Laws. BBMP Officials Found to Have Failed in Statutory Duty to Inspect and Enforce Commencement Certificate Requirement Under Bangalore Mahanagara Palike Building Byelaws 2003 and Karnataka Municipal Corporation Act, 1976.

19 Nov 2014

Background: The petition was filed by the owner of property No.8/2, adjacent to respondents 4 and 5's property No.8/1 in Bangalore. The petitioner all...

High Court

Bombay High Court Considers Section 9 Petition Seeking Renewal of Bank Guarantees Pending Section 34 Challenge to Arbitral Award. Liquidated Damages Claim in Public Utility Contract Examined for Prima Facie Case in Light of Saw Pipes and Construction & Design Services Precedents.

10 Jul 2026

The proceedings arose from a contract between Oil and Natural Gas Corporation Limited (ONGC) and Afcons Gunanusa Joint Venture for construction, insta...

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