When the constitutional validity of a subordinate legislation is ...

Case Laws VAT and Sales Tax

March 4, 2017

When the constitutional validity of a subordinate legislation is challenged which infringes the rights of the citizen of trade in the sale of liquor, it is not possible for us to accept the contention that the petitioner cannot be said to have any locus standi to prefer the main writ petition - HC

View Source

← Previous Next →

When the constitutional validity of a subordinate legislation is ...

Case Laws VAT and Sales Tax

March 4, 2017

You may also like:

Import of boric acid - Subordinate legislation cannot be violative of any plenary legislation made by Parliament or the State Legislature subordinate legislation in the...

Reversal of input tax credit - The High court found no merit in the petitioner's challenge to the constitutional validity of the fiscal legislation, as the petitioner...

Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - It...

Service tax on sale and purchase of flats – constitutional validity upheld by HC

Scope of the term 'Dealer' - Constitutional validity of the definition of the term ‘dealer’ - The contention that the petitioner is not liable to pay any tax on sale of...

Constitutional validity of Section 37A of FEMA Act - order of the Competent Authority affirming seizure by the Authorised Officer - seizure on the ground that the no...

Anti profiteering - Stay on the order of the authority - Constitutional validity of Section 171 - There could not be any urgency for granting any interim order since the...

Constitutional validity of section 7 of IBC - the contention that Section 7 is a draconian provision loaded against the corporate debtor, cannot be countenanced....

Refund claim of Special Additional Duty (SAD), which is in lieu of sales tax - rejection on the ground of time limitation - The Hon’ble Delhi High Court has also held...

Applicability of the time period (limitation) to claim refund of Special Additional Duty (SAD) - Merely because Section 27 of the Customs Act provides for a period of...

The right of appeal is a substantive right of an aggrieved person. It is not a matter of procedure but is a vested right conferred by the statute. Being a statutory...

Constitutional Validity of pre-import condition - advance authorization - There is no constitutional compulsion that whilst framing a new law, or policies under a new...

The petitioner failed to challenge the matter within statutory provisions and raised the constitutional validity of Section 29(2) under CGST and BGST Acts. The court...

Constitutional validity of levy of entry tax - States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported...

The Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2024, effective from May 27, 2024, introduce several key changes....

Quick Updates: