Search Results for "retrospective exemption"

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Search Results for "retrospective exemption"

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High Court

High Court of Bombay at Nagpur Dismisses MSEDCL's Challenge to CGRF Order Setting Aside Retrospective Subsidy Recovery. Retrospective Recovery of VM Subsidy Without Prior Notice Held Unjust Under MERC Regulations.

5 Jun 2026

The petitioner, Maharashtra State Electricity Distribution Company Limited (MSEDCL), challenged the final order dated 15.01.2025 passed by the Consume...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

Supreme Court

Supreme Court Allows Municipal Corporation's Appeal in Enemy Property Tax Exemption Case — Property Tax Levyable on Lessee Despite Union Ownership. Article 285(2) of Constitution Enables Municipal Corporation to Impose Property Tax on Lessee of Union Property Even if Union Itself is Exempt Under Article 285(1).

22 Feb 2024

The present civil appeal arises from a judgment of the Allahabad High Court which allowed a writ petition filed by the respondent-assessee, holding th...

High Court

Bombay High Court Dismisses Petitions Challenging FEMA Adjudication Orders for Lack of Jurisdiction and Limitation. Petitioners' challenge to show cause notices and adjudication orders under FEMA fails as writ petitions are not maintainable against mere show cause notices and are barred by delay and laches.

19 Nov 2022

The judgment pertains to two writ petitions filed under Article 226 of the Constitution of India challenging show cause notices and adjudication order...

Supreme Court

Supreme Court Allows Tenant's Appeal in Rent Control Jurisdiction Case — Decree Passed After Act's Applicability Is Void. Civil Court Loses Jurisdiction Once Rajasthan Rent Control Act, 2001 Applies to Area; Decree Passed Thereafter Is Void Ab Initio.

20 Apr 2022

The Supreme Court allowed the appeals filed by the tenant-appellants against the judgment of the Rajasthan High Court which had dismissed their revisi...

High Court

Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

20 Mar 2018

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

High Court

High Court of Karnataka Dismisses Sugar Mills' Appeals Against Sugarcane Price Fixation Orders — State Government's Power to Fix Minimum Price Under Sugarcane (Control) Order, 1966 Upheld. The court held that price fixation is a quasi-legislative function and no hearing is required before fixing the minimum price of sugarcane.

12 Feb 2015

The case involves four writ appeals filed by sugar mills (M/s. Sri Chamundeshwari Sugars Ltd., M/s. Shamanur Sugars Limited, The India Sugars & Refine...

High Court

Bombay High Court Dismisses PIL Challenging Entertainment Tax Exemption for IPL Matches — State Government's Policy Decision Not Interfered With. Policy Decision on Tax Exemption Upheld as Not Arbitrary Under Bombay Entertainment Duty Act, 1923.

24 Aug 2010

The petitioner, a sitting Member of the Maharashtra Legislative Assembly, filed a Public Interest Litigation challenging the propriety of the decision...

High Court

Bombay High Court Quashes Tax Demand Against Manufacturer for Vehicles Used Within Factory Premises — Motor Vehicles Taxation Act Does Not Apply to Vehicles Not Used on Public Roads. The court held that vehicles used solely within factory premises are not 'used in a public place' under Section 3 of the Motor Vehicles Taxation Act, 1958, and demand notices issued without jurisdiction and barred by limitation are illegal.

11 Mar 2010

The petitioner, Tata Motors Limited, a company registered under the Indian Companies Act, 1913, is engaged in the manufacture and sale of commercial v...

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