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Bombay High Court Allows Petition Quashing Reassessment Notice in Income Tax Case Due to Change of Opinion. Reopening Under Section 148 of Income Tax Act, 1961 Held Invalid When Based on Same Material Considered in Original Assessment.

The petitioner, Shivam Ispat Private Limited, filed its income tax return for Assessment Year 2016-2017 declaring total income of Rs.32,58,510/-. The ...

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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.

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

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Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.

The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...

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Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...

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High Court of Karnataka Dismisses Assessee's Appeal in Gutkha Excise Duty Case for Lack of Substantial Question of Law. The court held that the CESTAT's findings on valuation and penalty were factual and not perverse, and no question of law arose under Section 35G of the Central Excise Act, 1944.

The case involves appeals filed by M/s. Trishul Arecanut Granuels Private Limited and its Director, H.S. Nataraj, against the Commissioner of Central ...

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Bombay High Court Dismisses Plaintiff's Interim Injunction in Trademark and Copyright Infringement Suit Due to Suppression of Material Facts. Plaintiff's Conduct of Suppressing Prior User and Earlier Litigation Disentitles It to Equitable Relief Under Trade Marks Act, 1999 and Copyright Act, 1957.

The suit was filed by ITC Limited against NTC Industries Ltd. for trademark and copyright infringement and passing off in relation to cigarettes and t...

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Supreme Court Upholds Conviction of Dealer for Obstructing Sales Tax Inspector During Inspection Under MP General Sales Tax Act. Forcible Taking of Account Books for Temporary Inspection Not Seizure; Distinction Between Inspection and Seizure Under Sections 29(2) and 29(3) Clarified.

The dispute arose from a surprise inspection at the shop of appellant Mangat Rai, a dealer under the Madhya Pradesh General Sales Tax Act, 1958. A Sal...