Search Results for "confiscatory tax"

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Search Results for "confiscatory tax"

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High Court

High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.

16 Aug 2022

This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in GST Detention Case — Confiscation Notice Under Section 130 Without Prior Adjudication Under Section 129 Held Invalid. The court held that proceedings under Section 130 of the CGST Act, 2017 cannot be initiated without first completing the adjudication process under Section 129 of the Act.

25 Sep 2023

The Revenue (Union of India and others) filed an intra-court appeal against the order of a learned Single Judge in W.P.No.100849/2022 dated 16.08.2022...

High Court

High Court of Bombay Allows Revenue's Appeal in MVAT Penalty Case — Section 61(2) Does Not Permit Reduction of Penalty Below Statutory Rate. The court held that once a penalty is imposed under Section 61(2) of the MVAT Act, the quantum must be exactly one tenth per cent of total sales, with no discretion to reduce.

15 Sep 2011

The Revenue appealed against a decision of the Maharashtra Sales Tax Tribunal reducing a penalty imposed under Section 61(2) of the Maharashtra Value ...

High Court

Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.

9 Feb 2015

The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...

High Court

Gujarat High Court Upholds Seizure of Industrial Oil by DRI Under Section 110 of Customs Act, 1962 — DRI Has Power to Seize Goods Even After Clearance for Home Consumption. The court held that the power of seizure under Section 110 is independent of assessment and can be exercised by DRI officers as proper officers.

9 Mar 2026

The judgment concerns a batch of writ petitions filed by importers of industrial oil challenging the seizure of their goods by the Directorate of Reve...

High Court

Bombay High Court Upholds Constitutional Validity of Section 50C of Income Tax Act, 1961 in Stamp Duty Dispute. Development Agreement Stamp Duty Based on Ready Reckoner Rate Upheld; Section 50C Not Ultra Vires.

15 Mar 2010

The petitioner, Bhatia Nagar Premises Cooperative Society Limited, is a cooperative society that owns land with a building. It entered into a Developm...

Supreme Court

Supreme Court Upholds Tax Authorities in Madras Urban Land Tax Act — Act Held Constitutionally Valid. Levy of 0.4% on Market Value of Urban Land Under Madras Urban Land Tax Act, 1966 Not Violative of Articles 14 and 19(1)(f), and Retrospective Operation Reasonable.

11 Apr 1969

The case concerned the constitutional validity of the Madras Urban Land Tax Act, 1966, which levied a tax on urban land at 0.4% of its market value. T...

High Court

Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

10 Jun 2013

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

High Court

Bombay High Court Allows Writ Petition Challenging Refusal to Credit Amount Paid Under Income Declaration Scheme in Direct Tax Vivad Se Vishwas Act Proceedings. Court Holds That Beneficial Legislation Must Be Interpreted Liberally and Non Obstante Clause Does Not Bar Credit for Prior Payments Under Earlier Scheme.

11 Aug 2021

The petitioner, Pinnacle Vastunirman Private Limited, filed a writ petition challenging the refusal of the Principal Commissioner of Income Tax-2 (res...

Supreme Court

"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

25 Jul 2024

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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