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Search Results for "commercial tax officers"

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High Court

Madras High Court Considers Tax Revision Against Tribunal Order Restoring Equal Addition and Penalty Under TNVAT Act, 2006. Taxpayer Argues Stock Variation Computed from Notional Trading Method Without Physical Verification Cannot Sustain Penalty Under Section 27(3)(c).

6 Jul 2026

The case involved a tax revision petition filed by M/s. Vista Garments, a registered dealer under the CGST Act, 2017, engaged in manufacturing hosiery...

High Court

High Court of Karnataka Sets Aside Commercial Court Order and Restores Arbitral Award in Service Agreement Dispute Over Witness Competence Issue. Commercial Court Erred in Finding Patent Illegality Based on Inadmissibility of Authorized Representative's Evidence Under Section 34 of Arbitration and Conciliation Act, 1996, as Witness Competence Relates to Evidence Appreciation, Not Fundamental Legal Error.

10 Feb 2026

The dispute originated from a Master Service Agreement dated 11.04.2019  where Appellant agreed to provide temporary delivery executives to Swigg...

High Court

High Court of Karnataka Quashes Show-Cause Notice Under Section 74 of CGST Act for Lack of Jurisdiction — DGGI Officer Not Authorized as Proper Officer. The court held that only officers specifically authorized by the Commissioner can issue notices under Section 74 of the Central Goods and Services Tax Act, 2017, and the DGGI officer lacked such authorization.

16 Jul 2025

The petitioner, M/s NCS Pearson Inc., a Minnesota-based corporation, filed a writ petition under Articles 226 and 227 of the Constitution of India bef...

High Court

Revenue Appeals Against Single Judge's Order Quashing Service Tax Demand, Arguing University's Activities Are Commercial and Taxable. Court Examines Educational Institution Exemption Under Finance Act, 1994.

30 Jul 2024

This intra-court appeal arose from a Single Judge's order quashing a show cause notice and demand for service tax issued to Rajiv Gandhi University of...

High Court

Karnataka High Court Pronounces Order in Writ Petitions Challenging Premature Transfers of Commercial Tax Officers Under Transfer Guidelines 2013. Transfer Orders Allegedly Violated Minimum Tenure Rule and Requirement of Prior Approval of Chief Minister.

22 Jan 2024

The Karnataka High Court heard a batch of five writ petitions filed by commercial tax officers (Deputy Commissioners and Assistant Commissioners of Co...

High Court

Bombay High Court Upholds ESI Coverage for BCCI as 'Shop' Under ESI Act — Sports Body Engages in Systematic Commercial Activity. BCCI held to be a 'shop' under notification dated 18th September 1978 issued under Section 1(5) of the Employees' State Insurance Act, 1948, as it carries out systematic commercial activities including sale of tickets, broadcasting rights, and merchandise.

24 Jun 2022

The present appeal was filed by the Board of Control for Cricket in India (BCCI) against the judgment and order dated 9th September 2021 passed by the...

High Court

High Court Allows Appeal in Entry Tax Case — Lubricants Not 'Petroleum Products' Under Karnataka Entry Tax Act. Synthetic and petroleum-based lubricants imported under Customs Tariff Chapters 34 and 37 are not covered by the definition of 'petroleum products' in Section 2(6) of the Karnataka Entry Tax Act, 1979, and thus not liable to entry tax.

16 Dec 2020

The appellant, M/s. Kluber Lubrication (India) Pvt Ltd, a private limited company registered as a dealer under the Karnataka Value Added Tax Act, 2003...

High Court

KAHC010159832015_1

15 Dec 2017

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High Court

Bombay High Court Delivers Judgment in Public Interest Litigation No. 47 of 2013 Regarding Change of Land Use and Allotment. The court examined the validity of modifying user of a plot from public utility to commercial and the subsequent allotment to a trust.

7 Sep 2016

This Public Interest Litigation (PIL) was filed by Citizen Forum For Equality, a registered NGO, challenging the modification of user of a plot in the...

High Court

Bombay High Court Dismisses Petitions Challenging Sales Tax Incentive Scheme Withdrawal — No Promissory Estoppel Against Policy Change in Public Interest. The court held that the withdrawal of a general sales tax incentive scheme by the State Government was valid and not violative of promissory estoppel or legitimate expectation.

30 Nov -0001

The judgment involves three writ petitions filed by industrial units (M/s. Vidarbha Winding Wires Ltd., M/s. Chandrapur Vidyut Conductors Private Ltd....

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