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High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

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Supreme Court Allows Appeals By Appellants. Against State Of Gujarat Ors. -- Holds Construction Equipment Not Motor Vehicles Under Motor Vehicles Act, 1988 -- Exempts From Registration And Tax Under Gujarat Motor Vehicles Tax Act, 1958

The Supreme Court examined whether various construction equipment used by cement manufacturers within their factory premises constitute 'motor vehicle...

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Supreme Court Clarifies Legality of Advertisement Royalty Charged by Patna Municipal Corporation. The Court upholds Patna Municipal Corporation's right to charge royalty on advertisements but nullifies penalties without legislative backing.

The Supreme Court examined the legality of levying charges on advertisements. The Court distinguished between "royalty" and "tax," ruling that the dem...

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Supreme Court Upholds Exclusion of VAT and Unclaimed Purchases in Taxable Turnover Calculation. State of Gujarat's Appeal Dismissed; High Court and Tribunal's Interpretation of GVAT Act Affirmed

The Appellant challenged the High Court of Gujarat's judgment affirming the Gujarat Value Added Tax Tribunal's (Tribunal) decision in favor of Respond...

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Court Rules on Bar Council Enrolment Fees: Balancing Statutory Limits and Practical Necessities. Ensuring Accessibility and Fairness in Legal Profession Entry While Addressing Operational Costs

The judgment addresses the issue of whether the enrolment fees charged by State Bar Councils (SBCs) exceed the statutory limits set by Section 24(1)(f...

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Supreme Court Overturns Tribunal Ruling, Declares Assam Resident Indian Citizen. Procedural Unfairness and Insufficient Evidence Lead to Landmark Judgment Ensuring Justice and Upholding Natural Rights

Md. Rahim Ali, declared a foreigner by the Foreigners Tribunal in Nalbari, Assam. Rahim Ali challenged this decision, presenting various pieces of evi...

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High Court Orders Tax Authority to Refund Rs. 10.69 Crores to Petitioner. Court rules in favor of the Petitioner, mandates refund with interest due to improper adjustment of dues.

The case of a tax refund dispute, the Petitioner sought the refund of Rs. 10,69,89,606/- for the year 2011-2012. The Respondents had adjusted this ref...

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Supreme Court Upholds Rajasthan’s Authority to Collect Stamp Duty on Insurance Policies. Life Insurance Corporation of India’s Appeal Dismissed on Legislative Competence and Stamp Duty Compliance Grounds.

The Supreme Court of India ruled that the state of Rajasthan has the legislative competence to levy and collect stamp duty on insurance policies issue...

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Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...