Petitioner challenged SCN as ultra vires Sections 66B and ...

Telecom Provider Wins Case Against Unconstitutional Entry Tax on Operations Due to Invalid Notice Based on Arbitral Award.

January 6, 2025

Case Laws GST HC

Petitioner challenged SCN as ultra vires Sections 66B and 65B(44) of Finance Act, 1994 and violative of Articles 14, 265 and 300A of Constitution. HC held SCN based on arbitral award in petitioner's favor against DMRC, which was partly set aside by Division Bench, no longer survived. Petition allowed.

View Source

← Previous Next →

Petitioner challenged SCN as ultra vires Sections 66B and ...

Telecom Provider Wins Case Against Unconstitutional Entry Tax on Operations Due to Invalid Notice Based on Arbitral Award.

January 6, 2025

Case Laws GST HC

You may also like:

The Ministry of Finance amended notification No. 57/2017-Customs through powers under Section 25(1) of the Customs Act, 1962, modifying Basic Customs Duty (BCD) rates on...

Royalty's nature - not a tax but contractual consideration paid by mining lessee to lessor for enjoying mineral rights. Entry 50 List II empowers State legislatures to...

Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax...

Set off the excess entry tax paid - After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set...

The Karnataka High Court addressed the issue of a Sub-Registrar refusing registration of a sale certificate due to pending Income Tax dues against the borrowers. The...

Export of services – international roaming – service is rendered to the foreign telecom service provider who is charged for the services and not to the subscriber of...

TDS on Winnings from online games - Guidelines - Computation of Net winning - TDS in case a user borrows some money and deposits the same - treatment of bonus, referral...

Unexplained cash credit - addition u/s 68 - entry operator - taxing the total turnover of the entries as an unexplained cash credit in the hands of the an entry provider...

Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

Levy of Entry tax - goods which were imported from outside of state of West Bengal - Having regard to the deletion of Entry 52 of the State List and bearing in mind the...

The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

The petitioner challenged the imposition of entry tax on crude soybean oil brought into Madhya Pradesh for manufacturing/refining soybean refined oil under the MPCT Act...

The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

The Appellate Tribunal upheld the ex parte order by lower authorities due to the assessee's failure to present its case. Dismissed grounds challenging high-pitched...

Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay...

Quick Updates: