Search Results for "Kerala VAT Act"

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Search Results for "Kerala VAT Act"

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Supreme Court

Supreme Court Allows Revision Condonation Delay in Himachal Pradesh VAT Act — Section 5 Limitation Act Applicable. High Court's revisional power under Section 48 of the HP VAT Act, 2005 includes power to condone delay under Section 5 of Limitation Act, 1963 as Section 29(2) applies unless expressly excluded.

25 Oct 2019

The Supreme Court considered appeals against the Himachal Pradesh High Court's judgment dated 19.11.2018, which refused to condone delay in filing rev...

Supreme Court

Supreme Court Allows Assessee's Appeal in VAT Classification Dispute — Mosquito Repellants, Insect Killers, Cleaners, and Antiseptic Liquid Classified Under Respective Entries at 4% VAT Rate. Products like Mortein Mosquito Coil, Mat, Liquid Vaporizer, Mortein Insect Killer, Harpic, Lizol, and Dettol Antiseptic Liquid are held to be classifiable under specific entries of Kerala VAT Act, 2003, attracting 4% tax, not higher residuary rate.

10 Apr 2023

The present appeal arises from a judgment of the Kerala High Court which dismissed the assessee's appeal and upheld the Commissioner's classification ...

Supreme Court

Supreme Court Allows Appeals in VAT/GST Pre-deposit Dispute — Holds That Proof of Payment Can Be Produced Before First Hearing. The Court ruled that the requirement to deposit 12.5% of the disputed tax under the second proviso of Section 19 of the APGST Act, 1957 does not mandate payment within the limitation period for filing the appeal, but only before the appeal is first taken up for consideration.

10 Jul 2019

The Supreme Court considered a batch of civil appeals arising from orders of the Appellate Authority under the APGST Act, 1957, AP VAT Act, 2005, and ...

Supreme Court

Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

23 Mar 2022

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

High Court

Bombay High Court Dismisses Petition of Kerosene Dealers' Association Challenging Inclusion of VAT in Ceiling Price. State's Power to Fix Maximum Price Including Taxes Upheld Under Essential Commodities Act, 1955.

10 Sep 2015

The petitioners, Mumbai Kerosene Dealers' Association and its members, who are wholesale kerosene dealers holding licences under the Maharashtra Keros...

High Court

Bombay High Court Quashes NAA Order Against McDonald's Franchisee in GST Anti-Profiteering Case — Failure to Consider Input Tax Credit Benefit and Lack of Proper Investigation. The court held that the National Anti-Profiteering Authority must consider the benefit of input tax credit and conduct a proper investigation before directing deposit of profiteered amount under Section 171 of the Central Goods and Services Tax Act, 2017.

1 Oct 2019

The petitioner, Hardcastle Restaurants Pvt. Ltd., operates McDonald's restaurants in Western and Southern India. After the GST rate on restaurant serv...

High Court

Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

8 Jan 2016

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

Supreme Court

Supreme Court Allows Appeal of State of Andhra Pradesh in VAT Classification Dispute. Medical Oxygen IP and Nitrous Oxide IP Held Taxable as Drugs Under Entry 88 of Andhra Pradesh VAT Act at Lower Rate.

1 Jan 2020

The Supreme Court dismissed the appeals filed by the State of Andhra Pradesh challenging the classification of Medical Oxygen IP and Nitrous Oxide IP ...

High Court

Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.

20 Jan 2015

The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...

Supreme Court

Arvind Kejriwal Challenges Legality of Arrest Under PML Act: Delhi High Court Appeal. Examining Judicial Safeguards and Proportionality in Arrest Procedures

12 Jul 2024

This appeal, filed by Arvind Kejriwal, challenges the legality of his arrest by the Directorate of Enforcement (DoE) under Section 19 of the Preventio...

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