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 "VAT levy"
138 result(s) found
Found 138 result(s)
High Court
High Court of Madras Disposes of Batch of Writ Petitions Challenging Income Tax and GST Assessment Orders, Suo Motu Impleads State Bank of India. No specific legal finding or ratio is discernible from the available text.
24 Feb 2026The High Court of Madras heard a batch of writ petitions filed by multiple corporate entities, including Aqua Terra Coke and Energy Limited (formerly ...
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High Court
Bombay High Court Allows Auction Purchasers' Petition in SARFAESI Act Case Due to Overriding Effect of Section 26E Over MVAT Act. Property Purchased in SARFAESI Auction Held Free from Prior Sales Tax Attachment Under Section 38C of MVAT Act.
12 Jul 2023The petitioners, Shailesh K. Bothra and Mukesh C. Karwa, were auction purchasers of a property sold by Cholamandalam Investment & Finance Co. Ltd. (pe...
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Supreme Court
Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.
3 Oct 2019The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...
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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...
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High Court
Karnataka High Court Allows Appeal in KVAT Penalty Case — Assessee's Goods in Transit Not Liable to Penalty Under Section 53(7) of KVAT Act, 2003. Goods Intercepted While Moving from Pune to Bangalore with Valid Invoice; Penalty Set Aside as No Contravention of Act Established.
5 Feb 2018The appellant, M/s Jai Hind Ply, a proprietorship concern engaged in the sale of plywood, timber, and related materials, is registered under the Mahar...
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High Court
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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...
- 117
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 ...
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High Court
Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.
20 Jan 2015The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...
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