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5 Mar 2026The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...
Search Results for "input tax deduction"
61 result(s) found
Found 61 result(s)
High Court
High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.
16 Jul 2025The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...
- 80
High Court
GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.
14 Nov 2024The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...
- 325
High Court
Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.
6 Dec 2019The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...
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High Court
Karnataka High Court Quashes Re-Assessment Orders in KVAT Act Case Due to Non-Application of Mind and Lack of Reasons. Input Tax Credit Denial Based on Non-Availability of Selling Dealers at Registered Address Held Invalid Under Section 10(2) and Section 39 of Karnataka Value Added Tax Act, 2003.
17 Jun 2019The petitioner, M/s Onyx Designs, a proprietorship concern dealing in bags and gift items, was a registered dealer under the Karnataka Value Added Tax...
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High Court
High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.
10 Jan 2018A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...
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High Court
High Court Allows Revision in KVAT Input Tax Credit Dispute — Assessee Entitled to Compute ITC on Books of Account and Claim Rebate for Research Division Purchases. The court held that the assessee could compute input tax credit based on books of account under Sections 11, 14, 17 of KVAT Act and was entitled to rebate for purchases by its ancillary research division.
26 Feb 2016The petitioner, M/s. Hindustan Unilever Ltd., filed revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) again...
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High Court
Karnataka High Court Allows Revenue's Revision Petition in Input Tax Credit Dispute Under KVAT Act — Input Tax Credit Denied for Purchases from Unregistered Dealers. The court held that input tax credit is not available for purchases from unregistered dealers under Section 9(2)(b) of the Karnataka Value Added Tax Act, 2003, and the assessee failed to produce tax invoices from registered dealers.
31 Jul 2014The State of Karnataka, through the Department of Finance, filed revision petitions under Section 65(1) of the Karnataka Sales Tax Act, 1957, challeng...
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High Court
High Court of Karnataka Allows Revision Petition in Input Tax Credit Dispute Under KVAT Act — Sunflower De-oiled Cake Held Taxable as 'Goods' Under Schedule Entry. The court held that the residue Sunflower De-oiled Cake is a taxable manufactured product under the Schedule to the Karnataka Value Added Tax Act, 2003, entitling the assessee to full input tax credit.
17 Jul 2014The assessee, M/s M K Agro Tech (P) Ltd, a private limited company engaged in extraction and sale of refined sunflower oil from sunflower oil cake usi...
- 91
High Court
Writ Appeals Filed by Tea and Coffee Plantation Companies Against Denial of Input Tax Credit on Cultivation Inputs under Karnataka Value Added Tax Act, 2003. Issue: Whether Cultivation Inputs Eligible for Tax Credit Under Section 10(2) Read with Section 2(6) and 2(19) of the Act.
28 Feb 2014The appeals arose from reassessment orders passed under the Karnataka Value Added Tax Act, 2003, denying input tax credit to tea and coffee plantation...
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