Advanced Search Results

Union Of India Vs. M/s Mohit Minerals Pvt. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and (h) any other matter relating to the goods and services tax, as the Council may decide. (5) … of India ...............................................................................................1 2 B.2 Respondent-assessees ................................................................................ 28 C Constitutional Architecture of GST ..................................................................... 52 C. 1 Legislative History of the Constitution Amendment Act 2016....................... … is in India. If this argument is accepted, then any service (such 43 PART B as insurance or incidental services) rendered abroad can be taxed … as any person registered or liable to be registered under Section 22 or Section 24 of the CGST Act. Section 24 classifies persons liable for compulsory registration, and Section 24(iii) includes persons governed by the reverse charge mechanism;

Telecommunication Consultants India Ltd. Vs. Commissioner of Commercia ...

Court : Uttaranchal

Subject : Sales Tax/Vat

Reported in : (2010)29VST265(NULL)

business is located in New Delhi, it has a branch office in Dehradun, presently in the State of Uttarakhand (earlier in the State of Uttar Pradesh). The revision petitioner is carrying on the business of providing and … 08.01.1990. It is not a matter of dispute that the purchase order dated 27.12.1989 and the movement of goods based thereon, from Mohali to Dehradun, were in pursuance of the agreement entered into by the revision petitioner … and establishing telecommunication networks. TCIL is registered under the State Trade Tax Act and the Central Trade Tax Act with the Trade Tax Office, Dehradun.2. … Tax Act, 1948') passed an assessment order dated 28.02.2003 levying tax under Section 3F of the Trade Tax Act, 1948, in respect of the amount … year 2001-2002, TCIL received total rent of Rs. 43,62,871/- (Rs. 29,14,999/- from the ONGC and Rs. 14,47,872/-

Director of Income tax-I Vs. Mitchell Drilling International (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

George Oakes (P.) Ltd. v. State of Madras [1962] 2 SCR 570. According to him, the decision of the Uttarakhand High Court in DIT v. Schlumberger Asia Services Ltd. (2009)317 ITR 156 was distinguishable on facts since it … anything to the contrary contained in sections 28 to 41 and sections 43 and 43A, in the case of an assessee, being a non-resident, engaged … validity of the said statute the Supreme Court held that the expression turnovermeans the aggregate amount for which goods are bought or sold, whether for cash or for deferred payment or other valuable consideration, and when a … Rs.49,31,260 as per provisions of Section 44BB (3) of the Income Tax Act, 1961 ( ˜Act'). In computing the gross receipts for the purposes of

Canara Bank vs the Union of India

Court : Karnataka

be difficult for developers to fully fund by themselves the development of a property. The Hon'ble Minister from Uttarakhand stated that the hill States should have special exemption. The Hon'ble Chairperson observed that this would be decided … under the Head “Solatium” is not exigible / amenable to levy of GST under the provisions of CGST / KGST Act and the impugned notices, … one reason; in this context, it is relevant to refer to the relevant statutory provisions of the CGST/KGST Act. Section 7 of the CGST Act, reads as under: Scope of supply.7. (1) For the purposes of this Act, … Suchitra Components Ltd v Commissioner of C. Ex., Guntur, 2008 (11) S.T.R. 430 (S.C.) the Hon'ble Supreme Courtheld that beneficial circular has to be applied

Canara Bank vs the Union of India

Court : Karnataka

be difficult for developers to fully fund by themselves the development of a property. The Hon'ble Minister from Uttarakhand stated that the hill States should have special exemption. The Hon'ble Chairperson observed that this would be decided … under the Head “Solatium” is not exigible / amenable to levy of GST under the provisions of CGST / KGST Act and the impugned notices, … one reason; in this context, it is relevant to refer to the relevant statutory provisions of the CGST/KGST Act. Section 7 of the CGST Act, reads as under: Scope of supply.7. (1) For the purposes of this Act, … Suchitra Components Ltd v Commissioner of C. Ex., Guntur, 2008 (11) S.T.R. 430 (S.C.) the Hon'ble Supreme Courtheld that beneficial circular has to be applied

Bank of Baroda vs the Union of India

Court : Karnataka

be difficult for developers to fully fund by themselves the development of a property. The Hon'ble Minister from Uttarakhand stated that the hill States should have special exemption. The Hon'ble Chairperson observed that this would be decided … under the Head “Solatium” is not exigible / amenable to levy of GST under the provisions of CGST / KGST Act and the impugned notices, … one reason; in this context, it is relevant to refer to the relevant statutory provisions of the CGST/KGST Act. Section 7 of the CGST Act, reads as under: Scope of supply.7. (1) For the purposes of this Act, … Suchitra Components Ltd v Commissioner of C. Ex., Guntur, 2008 (11) S.T.R. 430 (S.C.) the Hon'ble Supreme Courtheld that beneficial circular has to be applied

The Karnataka Bank Ltd vs the Union of India

Court : Karnataka

be difficult for developers to fully fund by themselves the development of a property. The Hon'ble Minister from Uttarakhand stated that the hill States should have special exemption. The Hon'ble Chairperson observed that this would be decided … under the Head “Solatium” is not exigible / amenable to levy of GST under the provisions of CGST / KGST Act and the impugned notices, … one reason; in this context, it is relevant to refer to the relevant statutory provisions of the CGST/KGST Act. Section 7 of the CGST Act, reads as under: Scope of supply.7. (1) For the purposes of this Act, … Suchitra Components Ltd v Commissioner of C. Ex., Guntur, 2008 (11) S.T.R. 430 (S.C.) the Hon'ble Supreme Courtheld that beneficial circular has to be applied

Smt. Asha R vs the Assistant Commissioner of

Court : Karnataka

be difficult for developers to fully fund by themselves the development of a property. The Hon'ble Minister from Uttarakhand stated that the hill States should have special exemption. The Hon'ble Chairperson observed that this- 41 -would be … 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH FORM GST DRC-01 NO. ADCOM/ENF/SZ/ACCT-17/SUM-01/2023-24 DTD 30.10.2023 FOR THE -2- PERIOD 2019-20 ISSUED BY … duty was a source of revenue for the State government and that- 43 -it should be left with the States. The Hon'ble Minister from Tamil … one reason; in this context, it is relevant to refer to the relevant statutory provisions of the CGST/KGST Act. Section 7 of the CGST Act, reads as under: Scope of supply.7. (1) For the purposes of this Act,

M/S Rohan Corporation India Pvt Ltd vs Union of India

Court : Karnataka

be difficult for developers to fully fund by themselves the development of a property. The Hon'ble Minister from Uttarakhand stated that the hill States should have special exemption. The Hon'ble Chairperson observed that this would be decided … duty and any transaction involving sale simpliciter on payment of applicable stamp duty is outside the ambit of GST Act itself asheld by the Hon’ble Supreme Court in the case of Union ofIndia Vs. VKC Footsteps India Pvt. … (there is no harm in being cautious). When judicial pronouncements have - 43 -already declared the law on the subject, the statutory reiteration of the … Learned Senior Counsel would elaborate his submissions as hereunder:(i) In terms of Section 9(1) of the CGST Act, 2017, GSTis attracted on supply of goods

Dr. V.L.N. Thakur Vs. Union of India and Others

Court : Punjab and Haryana

Subject : Land Acquisition

before the Delhi High Court and the High Court, Delhi granted stay against the trial at Malti in Uttarakhand. Subsequently, the respondent agreed to shift the venue of the trial to Ramgarh, District Pachkula, Haryana. On 29.9.2008, … on record as Annexure P-23. In this charge-sheet, two charges were preferred against the petitioner. These were under Section 43 of the Act which punishes violation of good order and discipline. In the particulars of charges, it is … Petition No.245 o”5. defence counsel and for permitting him to avail the services of defending officer. The petitioner has referred to certain pleas, which he