WRIT PETITION NO. 10533 OF 2023
2 May 2025...
Search Results for "Sales Tax/VAT"
179 result(s) found
Found 179 result(s)
High Court
Bombay High Court Allows Assessee's Appeal in Bogus Purchases Case — Disallowance of 10% Purchases Set Aside. ITAT's finding that AO's order was not based on cogent evidence required full deletion of addition, not partial disallowance.
15 Oct 2024The case involves three Income Tax Appeals filed by the Assessee, Ashok Kumar Rungta, challenging the ITAT's order dated August 9, 2017, which upheld ...
- 1065
High Court
Bombay High Court Allows Appeal in MVAT Case: Agreement for Software Bug Fixing Held as Service Contract, Not Sale of Software. Services provided under agreement for removal of bugs/errors in software constitute repair and maintenance services, not development or customization, and are not taxable as sale of software under MVAT Act.
18 Dec 2023The appellant, Atos India Private Limited, is engaged in providing services relating to repair and maintenance of software and holds Service Tax Regis...
- 31
High Court
Bombay High Court Allows Stay on Interest Demand in MVAT Case — Tribunal Erred in Treating Composite Order as Non-Appealable Under Section 30(2). The court held that an appellate order confirming interest under Section 30(2) of the Maharashtra Value Added Tax Act, 2002, when part of a composite assessment order, is appealable and stay can be granted.
6 Jun 2023The petitioner, S. K. Trading Co., filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 30 Septemb...
- 66
High Court
Bombay High Court Allows Works Contractor's Petition Challenging MVAT Assessment on Offshore Platform — Transfer of Property Occurred Outside State of Maharashtra. The court held that the State of Maharashtra lacks jurisdiction to levy tax under the MVAT Act on goods transferred in execution of a works contract on an offshore platform located in the exclusive economic zone, as the transfer of property took place outside the State.
15 Jun 2022The petitioner, HAL Offshore Ltd., a public limited company and works contractor, challenged an assessment order passed under the Maharashtra Value Ad...
- 34
High Court
Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.
12 Feb 2021The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...
- 43
High Court
Bombay High Court Dismisses Appeals Against Arbitral Awards in Service Tax Reimbursement Dispute. Court Holds That Construction of Contractual Clause by Arbitrator Falls Within Arbitral Domain and Is Not Open to Challenge Under Section 34 of the Arbitration and Conciliation Act, 1996.
14 Jun 2019The case involves five appeals filed by Central Warehousing Corporation (the appellant) against a common judgment dated 18.02.2019 dismissing its arbi...
- 117
High Court
Bombay High Court Allows Assessees' References in Sales Tax Case on Development Charges for Moulds. Development charges recovered for making/rectifying moulds used exclusively for manufacturing assessee's products do not constitute 'sale' under Bombay Sales Tax Act, 1959 and Central Sales Tax Act, 1956, and are not exigible to sales tax.
3 Aug 2017The judgment concerns two groups of Sales Tax References under the Bombay Sales Tax Act, 1959, involving M/s. Tata Johnson Controls Automotive Ltd. an...
- 100
High Court
High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.
30 Apr 2014The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...
- 33
High Court
Bombay High Court Quashes FIR Against Directors in VAT Evasion Case — IPC Offences Not Invokable When Special Statute Exists. FIR under IPC and MVAT Act quashed as investigation under MVAT Act must be by VAT authorities, not police, and IPC cannot be invoked for acts covered by special statute.
11 Oct 2012The petitioners, directors of G.S. Oils Ltd., challenged FIR No. 139/2012 registered at Police Station Wani for offences under Sections 406, 409, 420,...
- 83
