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Search Results for "Revenue Entry"

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High Court

Bombay High Court Allows Customs Appeal Against CESTAT Order Waiving Late Fees for Delayed Bill of Entry Filing. Late Fee Under Section 46(3) of Customs Act, 1962 Is Mandatory and Not Discretionary for Delayed Filing Beyond Prescribed Period.

26 Jul 2022

The Principal Commissioner of Customs, Pune, filed an appeal under Section 130 of the Customs Act, 1962 against the final order of the Customs, Excise...

High Court

Bombay High Court Dismisses Revenue's Sales Tax Reference in Trade Discount Deduction Case. Tribunal's finding that discount was trade discount is a finding of fact, no question of law arises under Section 61 of Bombay Sales Tax Act, 1959.

18 Sep 2025

The case is a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, filed by the Commissioner of Sales Tax, Maharashtra State, again...

High Court

Bombay High Court Upholds Classification of Fragrance Compounds as 'Perfumery' Under Bombay Sales Tax Act, 1959 — Goods Not Exempt Under Notification Dated 1-10-1982. The court held that fragrance compounds and aroma chemicals are 'perfumery' under Entry A-27 and are not eligible for exemption as 'perfumes and cosmetics' under the notification.

30 Nov -0001

The judgment involves multiple sales tax references and a writ petition filed by the Commissioner of Sales Tax, Maharashtra State, and various assesse...

High Court

Gujarat High Court Quashes Revenue Authorities' Orders Cancelling Mutation Entry - Petitioner's Agriculturist Status Upheld Under Bombay Land Revenue Code, 1879 - Mutation Entry No. 1884 Restored in Favour of Petitioner

6 Jan 2026

The petitioner filed a Special Civil Application under Article 227 of Constitution of India challenging orders passed by revenue authorities cancellin...

High Court

Karnataka High Court Dharwad Bench Hears Writ Petition by Concessionaire Challenging NOC for Access to Retail Outlet on BOT Highway. Key Legal Question is Whether Concessionaire’s Statutory and Contractual Rights to Control Access Override Highway Administration’s Power to Grant Access Permissions Under Section 8A of National Highways Act, 1956.

24 Oct 2017

The dispute arose from a writ petition filed by Nandi Highway Developers Ltd (the concessionaire) challenging a no-objection certificate (NOC) dated 2...

High Court

High Court Allows Writ Petition, Quashes Revenue Orders in Land Dispute, Upholds Civil Decree and Will-Based Transfer Under Gujarat Land Revenue Code

22 Jan 2026

The petitioners, heirs of  Petitioner, challenged orders by revenue authorities cancelling a mutation entry and imposing penalties under Section ...

High Court

Bombay High Court Allows Writ Petition Challenging Revenue Entry Mutation Based on Fraudulent Document - Petitioner's Title Upheld Over Respondent's Bogus Claim. Mutation of revenue records does not confer title; revenue authorities cannot decide title in summary proceedings under Section 149 of Maharashtra Land Revenue Code, 1966.

6 May 2016

The petitioner, Karansing Kachrusing Kakas, filed a writ petition challenging the order of the Additional Commissioner, Aurangabad, which confirmed th...

Supreme Court

Supreme Court Dismisses Appeals by Heinz India and GSK, Classifies Nycil Prickly Heat Powder as Medicated Talcum Powder Under Sales Tax Acts. Product Held Not to Be Medicine Despite Medicinal Properties Due to Specific Statutory Entries Including Medicated Talcum Powder Under Entry 127 of KGST Act and Toilet Powder Under Entry 1(iii) of TNGST Act.

4 May 2023

The Supreme Court dealt with appeals concerning the classification of Nycil Prickly Heat Powder under the Kerala General Sales Tax Act, 1963 (KGST Act...

Supreme Court

Supreme Court Upholds Retrospective Amendment to Sugar Exemption Under Karnataka Sales Tax Act — Imported Sugar Not Exempt. Retrospective amendment to Entry 31 of Fifth Schedule of KST Act, 1957, confining exemption to sugar produced or manufactured in India, held valid and not violative of Articles 14, 19(1)(g), or 301 of Constitution.

1 Jan 2026

The appeals arose from a common judgment of the Karnataka High Court which upheld a retrospective amendment to the exemption entry for 'sugar' under t...

High Court

Bombay High Court Allows Settlement Application in Customs Duty Case — Settlement Commission Cannot Reject Application on Grounds Not Specified in Section 127B of Customs Act, 1962. The court held that the conditions for rejection of a settlement application are only those enumerated in Section 127B(1) of the Customs Act, 1962, and the Settlement Commission cannot impose additional conditions such as requiring the applicant to admit the entire duty liability before filing the application.

21 Nov 2016

The petitioner, M/s Auto Creaters, filed a Writ Petition under Article 226 of the Constitution of India challenging the common order dated 14th March ...

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