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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 Department"
209 result(s) found
Found 209 result(s)
High Court
Bombay High Court Allows Writ Petition Quashing Attachment Notices Against Third-Party Purchaser for Excise Dues of Defaulter. Central Excise Cannot Attach Property Sold Prior to Creation of Dues Without Notice to Purchaser Under Section 11 of Central Excise Act, 1944.
22 Apr 2021The Petitioner, M/s Runwal Constructions, a partnership firm registered under the Indian Partnership Act, 1932, engaged in construction and developmen...
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High Court
High Court of Karnataka Reserves Judgment on Condonation of Delay in Land Acquisition Appeal Filed Beyond 120 Days Under 2013 Act. Issue of Whether Section 5 of Limitation Act Applies to Section 74(1) of Right to Fair Compensation Act, 2013 Remains to be Decided.
25 Sep 2019The Deputy Commissioner and Special Land Acquisition Officer, Bengaluru (SLAO) filed an appeal under Section 54(1) of the Land Acquisition Act, 1894 a...
- 23
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
Karnataka High Court Allows Revision Petition in VAT Input Tax Credit Dispute — Remands Matter for Fresh Consideration on Merits. The Assessing Officer's reversal of input tax credit under Section 39(1) of the Karnataka Value Added Tax Act, 2003, was set aside due to lack of proper consideration by the Appellate Tribunal.
22 Jan 2018The petitioner, Mukand Limited, a registered dealer under the Karnataka Value Added Tax Act, 2003, engaged in the manufacture and sale of steel produc...
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High Court
High Court of Karnataka Quashes Reassessment Order in VAT Case Due to Limitation Bar — Reassessment Order Passed Beyond 5-Year Limitation Under Section 39(1) of KVAT Act, 2003 Cannot Be Sustained Despite Court Direction. Court Directions Cannot Extend Statutory Limitation Period.
9 Oct 2017The petitioner, M/s. Federal Mogul Goetze (India) Ltd., filed writ petitions under Articles 226 and 227 of the Constitution of India challenging the r...
- 51
High Court
Bombay High Court Allows Appeal in MVAT Case — Repairs/Reconstruction Contracts Covered Under 'Construction Contracts' for Tax Rate Purposes. The Court held that the term 'construction contracts' in Section 42(3) of the MVAT Act read with Notification dated 30 November 2006 includes repairs/reconstruction of buildings, and the rate of tax is 5%.
25 Jul 2017The appellant, Painterior (India), a registered partnership firm under the Maharashtra Value Added Tax Act, 2002 (MVAT Act), is engaged in the busines...
- 67
High Court
Karnataka High Court Considers Challenge to Levy of VAT on Liquor by Certain Licensees; Alleged Discrimination Between Different Categories of Excise Licence Holders. Petitioners Contend That Notification Exempting Some Dealers While Taxing Others Violates Articles 14, 19, and 304B of the Constitution.
30 Sep 2015The writ petitions were filed by various licensees under the Karnataka Excise Act, 1967, challenging the constitutional validity of Entry No.59A of th...
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High Court
Bombay High Court Directs Assessment of VAT Refund Claims for Three Proprietary Concerns Under Section 48(6) of MVAT Act, 2002. Court Orders Finalization of Assessment for 2007-08 Within Three Months to Enable Set Off or Refund of Excess Input Tax Credit.
4 Feb 2015The petitioners, three proprietary concerns, filed writ petitions before the Bombay High Court at Nagpur Bench seeking a direction to the respondents ...
- 68
High Court
Bombay High Court Allows Appeal in VAT Classification of Electric Bicycle — EBikeMatrix Held to Be a Bicycle Under Schedule Entry C14 of MVAT Act, 2002. The court held that a bicycle with an auxiliary electric motor of less than 0.5 KW and battery backup is a 'bicycle' under Entry C14, taxable at 4%, not 12.5%.
6 May 2010The appellant, M/s R.K. Rim Pvt. Ltd., a manufacturer of bicycles, started producing a product called 'EBikeMatrix', which is a bicycle with an auxili...
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