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Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Vested Rights Not Affected by Amendment. State Cannot Withdraw Exemption Granted Under Section 8(5) of CST Act for Inter-State Sales Prior to 2002 Amendment.

The case involves appeals by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices issued by the Sales Tax D...

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Supreme Court Dismisses Telecom Company's Claim for Refund of Entry Fee After 2G Licences Quashed Due to Illegal Government Policy. Restitution Under Section 65 of Indian Contract Act, 1872 Denied as Quashing Did Not Render Contracts Void, and Set-Off Policy Upheld Under Article 14 of Constitution.

The dispute involved a telecom company seeking a refund of an Entry Fee of Rs 1454.94 crores paid for 2G licences across twenty-one service areas, aft...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Bombay High Court Dismisses Revenue's Appeal in Central Excise Case on Unjust Enrichment. Bar of Unjust Enrichment Not Applicable to Provisional Assessment Cases Prior to Amendment of Rule 9B of Central Excise Rules, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai-III Commissionerate, against the judgment of the Customs, Excise and Service Tax Ap...

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Bombay High Court Allows State's Writ Petition in Sales Tax Appeal Maintainability Case — Right of Appeal Under Section 55(1)(c) of Bombay Sales Tax Act, 1959 Includes State Government. The State is a 'person aggrieved' by a Commissioner's determination under Section 52 and can appeal to the Tribunal.

The State of Maharashtra filed a writ petition under Article 226 of the Constitution challenging the decision of the Sales Tax Tribunal dated 30 June ...

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Bombay High Court Quashes Reassessment Notices in Sales Tax Case Due to Lack of Reasonable Belief — Reopening Based on Mere Suspicion and Incomplete Information Held Invalid Under Section 35 of Bombay Sales Tax Act, 1959 and Rule 9A of Central Sales Tax (Bombay) Rules, 1957.

The petitioners, Shree Venkateshwara Petro Chemicals Pvt. Ltd. and another, filed a writ petition under Article 226 of the Constitution of India chall...

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Supreme Court Allows State's Appeal in Sales Tax Refund Case Due to Lack of Review Power Under Original Section 13 of C.P. and Berar Sales Tax Act. Assessment Order Remained Binding Unless Set Aside in Appeal or Revision; Dealer Cannot Compel Refund Contrary to Subsisting Order.

The dispute arose under the C.P. and Berar Sales Tax Act, 1947. The respondent, Haji Hasan Dada, a dealer in yam, was assessed to sales tax on his tur...