Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![FIR cannot be Registered in Entry Tax Evasion Cases in the Absence of Provision in VAT Act: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/FIR-Registered-in-Entry-Tax-Evasion-Cases-in-the-Absence-of-Provision-in-VAT-Act-Punjab-Haryana-HC-TAXSCAN.jpg "FIR cannot be Registered in Entry Tax Evasion Cases in the Absence of Provision in VAT Act: Punjab & Haryana HC [Read Order]")
![Denial of Input Rebate under MP VAT Act: HC cannot Entertain Writ Petition Challenging Assessment on Merits, rules Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/10/Denial-MP-VAT-Act-HC-Assessment-Merits-Supreme-Court-TAXSCAN.jpg "Denial of Input Rebate under MP VAT Act: HC cannot Entertain Writ Petition Challenging Assessment on Merits, rules Supreme Court [Read Judgment]")
![Calculating Deemed Sales Value by taking Turnover from Entirety of Works Contract even at the First Stage is Contrary to VAT Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Works-Contract-VAT-Act-Madras-HC-TAXSCAN.jpeg "Calculating Deemed Sales Value by taking Turnover from Entirety of Works Contract even at the First Stage is Contrary to VAT Act: Madras HC [Read Order]")
![Amendment to VAT Act Post-GST has no Legislative Competence: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/VAT-Post-GST-Kerala-HC-taxscan.jpg "Amendment to VAT Act Post-GST has no Legislative Competence: Kerala HC [Read Order]")
Tripura HC quashes Order demanding Unpaid Taxes with Interest and Penalty under VAT Act for inadequate hearing [Read Order]
The Tripura High Court quashed the order demanding unpaid taxes with interest and penalty under VAT Act for inadequate hearing. The petitioner, ITC Limited has challenged an order dated 26.02.2021...
![Tripura HC quashes Order demanding Unpaid Taxes with Interest and Penalty under VAT Act for inadequate hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Tripura-High-Court-penalty-VAT-Act-Taxscan.jpg "Tripura HC quashes Order demanding Unpaid Taxes with Interest and Penalty under VAT Act for inadequate hearing [Read Order]")
Penalty under VAT Act can’t be imposed in every case merely because it is lawful to do so: Karnataka High Court [Read Order]
The Karnataka High Court ruled that the Penalty under Value Added Tax Act can not be imposed in every case merely because it is lawful to do so. The petitioner, M/s Mangalore Refinery and...
![Penalty under VAT Act can’t be imposed in every case merely because it is lawful to do so: Karnataka High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Penalty-VAT-Act-Karnataka-High-Court-Taxscan.jpg "Penalty under VAT Act can’t be imposed in every case merely because it is lawful to do so: Karnataka High Court [Read Order]")
Assessment order under Maharashtra VAT Act to be served manually and not through email: Bombay High Court [Read Order]
The Bombay High Court ruled that the manual Assessment order under Maharashtra VAT Act be served manually and not through email. The petitioner, Greatship (India) Ltd. is a company incorporated...
![Assessment order under Maharashtra VAT Act to be served manually and not through email: Bombay High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Manual-Assessment-order-under-Maharashtra-VAT-Act-Bombay-High-Court-Taxscan.jpg "Assessment order under Maharashtra VAT Act to be served manually and not through email: Bombay High Court [Read Order]")
![12% GST chargeable on Sprayer Pumps and Stoves: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-GST-Sprayer-pumps-Stoves-Taxscan.jpg "12% GST chargeable on Sprayer Pumps and Stoves: AAR [Read Order]")
Delhi HC directs GST Authority to Open Online Portal to enable Petitioner to File revised declaration TRAN-1 electronically or manually [Read Judgment]
The High Court of Delhi recently directed the GST Authority to open an online portal to enable Petitioner to file revised declaration TRAN-1 electronically, or manually. The Petitioner, SKH Sheet...
![Delhi HC directs GST Authority to Open Online Portal to enable Petitioner to File revised declaration TRAN-1 electronically or manually [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/06/TRAN-1-GST-Authority-Taxscan.jpeg "Delhi HC directs GST Authority to Open Online Portal to enable Petitioner to File revised declaration TRAN-1 electronically or manually [Read Judgment]")
Imposing Excess Entry Tax and then allowing the same as VAT Refund is Illegal: Gujarat HC strikes down Notification [Read Judgment]
The High Court of Gujarat, while invalidating the notification imposing a high rate of the entry tax, has held that the action of the State Government continuing with the imposition of excess entry...
