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Search Results for "Cess Levy"

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High Court

Bombay High Court Dismisses Challenge to Section 479(2) of MMC Act, 1888 — License Fee Fixation by Commissioner Upheld. The court held that the power to fix fees is not unguided and does not violate Articles 14 or 19(1)(g) of the Constitution.

6 Apr 2026

The petitioners, Rushabh Outdoors (a partnership firm) and Vandana Borse (proprietress of M/s. Synnovation), challenged the constitutional validity of...

High Court

High Court of Karnataka Allows Revision Petition in KVAT Act Case — Reassessment Order Set Aside for Invalid Service of Notice. Service of notice under Section 39 of the Karnataka Value Added Tax Act, 2003 must be on the dealer or its authorized representative; service on an unauthorized employee is invalid.

20 Feb 2025

The petitioner, Dish TV India Limited (formerly M/s ASC Enterprises Ltd.), filed a revision petition under Section 65(1) of the Karnataka Value Added ...

High Court

High Court of Karnataka Dismisses Writ Petition Seeking Mandamus for Release of Contractual Payment Due to Disputed Facts. Court holds that disputed questions of fact regarding work completion and measurement cannot be adjudicated in writ jurisdiction under Article 226 of the Constitution of India.

25 Jun 2024

The petitioner, M/s. GVPR Engineers Ltd., filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a direction in the nat...

High Court

Bombay High Court Orders Refund of Rs.56 Crore Service Tax Deposit Retained Without Authority of Law. Petitioner Bank's deposit made under protest to buy peace on interchange income cannot be retained without show cause notice or adjudication order.

8 Nov 2023

The petitioner, The Hongkong and Shanghai Banking Corporation Ltd., filed a writ petition under Article 226 of the Constitution challenging the retent...

High Court

Bombay High Court Quashes BMC Recovery Order in Contract Dispute — Unilateral Recovery Without Notice Violates Natural Justice. Petitioner's dues cannot be withheld without prior notice and opportunity of hearing under Article 226 of the Constitution of India.

4 Sep 2023

The petitioner, Michigan Engineers Pvt. Ltd., a company engaged in infrastructure and construction services, filed a writ petition under Article 226 o...

Supreme Court

Supreme Court Dismisses Appeals Challenging High Court's Declaration of Manipur Parliamentary Secretary Act as Unconstitutional Due to Lack of Legislative Competence. State Legislature Lacked Authority Under Article 194(3) to Create Parliamentary Secretary Offices, Rendering Both Enactment and Repeal Invalid Under Constitution of India.

1 Feb 2022

The dispute centered on the constitutional validity of the Manipur Parliamentary Secretary (Appointment, Salary and Allowances and Miscellaneous Provi...

High Court

Bombay High Court Allows Writ Petition Challenging Form-3 Under Direct Tax Vivad Se Vishwas Act, 2020 for Assessment Year 2003-2004 — Designated Authority Directed to Recompute Amount Payable After Considering Refund Already Paid. The Court held that the Designated Authority must consider refunds paid under Section 244A of the Income Tax Act, 1961 while computing the amount payable under the DTVSV Act, and apply the principle of set off under Section 245 of the IT Act.

25 Aug 2021

The Petitioner, Cooperative Rabobank U.A., a bank established in the Netherlands and part of the Rabobank Group, is a regular assessee under the Incom...

High Court

Bombay High Court Dismisses Employer's Challenge to Cess Levy Under Mathadi Act — Transport of Goods by Contract Carriage Not Exempt. The Court held that 'goods transport' under Section 2(1A) of the Maharashtra Mathadi, Hamal and Other Manual Workers (Regulation of Employment and Welfare) Act, 1969 includes transport by contract carriage, and the exemption under Section 5A(2) applies only to goods vehicles.

19 Sep 2016

The petitioner, M/s. Saint Gobain India Pvt. Ltd., filed two writ petitions challenging the levy of cess under the Maharashtra Mathadi, Hamal and Othe...

High Court

High Court of Bombay Dismisses Petition Challenging Arbitral Award on Service Tax Liability as Statutory Variation. The court held that the Arbitrator's interpretation of GCC clause 70.2, treating service tax imposed by Finance Act, 2005 as a statutory variation, was plausible and not contrary to public policy under Section 34 of the Arbitration and Conciliation Act, 1996.

14 Jan 2011

The Petitioner, Hindustan Petroleum Corporation Ltd., floated a public tender on 18 March 2005 for construction and laying of a pipeline from Mundra t...

High Court

Bombay High Court Upholds Validity of Incentive FSI for Redevelopment of Cessed Buildings in Mumbai — Directs Strict Compliance with Safety and Environmental Norms. The court held that DCR 33(7) is valid but must be implemented with safeguards to prevent urban disruption and protect the right to life under Article 21.

17 Oct 2005

The judgment arises from a writ petition filed by three citizens of Mumbai challenging the validity of Development Control Regulation 33(7) which gran...

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