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 "Finance Act 2022"
1194 result(s) found
Found 1194 result(s)
Supreme Court
Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.
3 Oct 2024The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...
- 1360
High Court
High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.
7 Jan 2026The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...
- 88
Supreme Court
Supreme Court Allows Appeal in IBC Limitation Dispute — Time for Filing Appeal Runs from Date of Uploading of Order, Not from Date of Pronouncement. NCLAT Erred in Computing Limitation from Date of Pronouncement Without Considering Date of Uploading Under Section 61(2) of Insolvency and Bankruptcy Code, 2016.
1 May 2023The appeal arises under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) from a judgment dated 9 January 2023 of the National Company Law ...
- 450
High Court
Bombay High Court Quashes VAT Assessment Order for FY 2013-14 Against Luxembourg-Based Companies Due to Gross Violation of Natural Justice and Backdating of Order. Assessment order found to be pre-dated and based on no notice or hearing, rendering it null and void.
17 Oct 2024The petitioners, comprising two Luxembourg-based companies (Petitioners 1 and 2) and their Indian group company (Petitioner 3), challenged an assessme...
- 422
High Court
High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.
16 Aug 2022This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...
- 85
High Court
- 86
High Court
Bombay High Court Allows Liquidator's Petition Against Service Tax Demand on Deemed Sale Transaction. VAT Already Levied on Same Transaction Under MVAT Act Precludes Service Tax Under Finance Act, 1994.
12 Oct 2022The petitioner, Nayana Premji Savala, as Liquidator of Swire Oilfield Services India Private Limited (company in liquidation), filed a writ petition c...
- 50
High Court
High Court of Karnataka Dismisses Revenue's Appeal in GST Detention Case — Confiscation Notice Under Section 130 Without Prior Adjudication Under Section 129 Held Invalid. The court held that proceedings under Section 130 of the CGST Act, 2017 cannot be initiated without first completing the adjudication process under Section 129 of the Act.
25 Sep 2023The Revenue (Union of India and others) filed an intra-court appeal against the order of a learned Single Judge in W.P.No.100849/2022 dated 16.08.2022...
- 98
High Court
Bombay High Court Allows Writ Petition Challenging Rejection of SVLDRS Declaration Due to Procedural Irregularity. Rule 6(2) proviso requiring pre-deposit of 50% of disputed tax before filing declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 read down as directory, not mandatory.
21 Jan 2022The petitioner, Nabeel Construction Pvt. Ltd., engaged in construction services, was subjected to an investigation by the Directorate General of GST I...
- 121
