OTHER TAXES
Allahabad High Court Upholds Ghaziabad Property Tax Revision Based On Minimum Monthly Rent Rate
The Allahabad High Court has upheld the Ghaziabad Municipal Corporation's revision of property tax based on minimum monthly rent rates (MMRR) under the U.P. Municipal Corporations Act, 1959.In a PIL challenging the revision of property tax and its enhancement based on MMRR, the bench of Chief Justice Arun Bhansali and Justice Kshitij Shailendra held: “we neither find any error in determination of 'MMRR' based upon categorization/classification of the properties nor any illegality in the...
Rajasthan High Court Grants Electricity Duty Exemption For UltraTech's Captive Power Under Solar Policy 2019
The Rajasthan High Court has held that electricity duty exemption on captive consumption of solar power promised under the Solar Policy, 2019 cannot be withdrawn retrospectively so as to divest accrued rights, ruling that UltraTech Cement Ltd. and other petitioners are entitled to the benefit for projects commissioned prior to the amendment.A Division Bench of Justice Arun Monga and Justice Sunil Beniwal delivered the judgment. The dispute traces back to the State's amendment of the Solar...
Delhi High Court Issues Notice To Centre On Plea Challenging Health Security and National Security Cess Act
The Delhi High Court on Wednesday issued notice to the Union of India in a challenge to the constitutional validity of the Health Security and National Security Cess Act, 2025, observing that there is prima facie merit in the petitioner's arguments on legislative competence and arbitrariness of the levy.The Division Bench comprising Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul was hearing a writ petition filed by Vinod J. Sharma, wherein the validity of the cess imposed on pan masala...
Electricity Duty Exemption For Mega Projects Under BEDA Extends With Eligibility Certificate: Bombay High Court
The Bombay High Court has held that the exemption from payment of electricity duty granted to Mega Projects under the Package Incentive Scheme, by a 1999 notification issued under the Bombay Electricity Duty Act, 1958, continues to operate so long as the Eligibility Certificate remains valid, where the notification links the benefit to the eligibility period mentioned in the certificate. “The plain language of the Notification, read with the language of the Addenda III and the language of the...
Section 311 CrPC Can Be Invoked To Seek Additional Documents In Black Money Act Case: Delhi High Court
The Delhi High Court has recently held that courts can invoke Section 311 of the CrPC, which allows summoning or recalling evidence, to permit additional documents to be placed on record if necessary for a just decision, even in prosecution under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.Justice Neena Bansal Krishna dismissed petitions filed by businessman Deepak Talwar challenging orders of the trial court and revisional court, which had allowed the...
Gujarat High Court Grants Interim Relief To R.R. Exports Against HSNSC Cess Registration
The Gujarat High Court on 26 February granted interim relief to R.R. Exports after it challenged a requirement to register its unit, operating in a Special Economic Zone (SEZ), under the Health Security and National Security Cess Act, 2025 (HSNSCA). A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi issued notice in the case while recording that: “Prima facie, we find merit in the submissions advanced by the learned advocate for the petitioner.” R.R. Exports is a 100% Export...
Bombay High Court Quashes ₹1 Crore Stamp Duty Demand On Romell Real Estate's Slum Redevelopment Agreement
The Bombay High Court on Tuesday set aside a stamp duty demand of over Rs. 1 crore raised against Romell Real Estate Pvt. Ltd., holding that the authorities erred by adding the cost of constructing a Permanent Transit Camp (PTC) while recalculating the market value in a slum redevelopment project. A Single Judge Bench of Justice Somasekhar Sundaresan found that the Chief Controlling Revenue Authority (CCRA) acted arbitrarily in enhancing the market value by including the PTC construction cost...
Andhra Pradesh High Court Orders Formation Of Apex Committee To Recover Agricultural Land Conversion Tax Dues
The Andhra Pradesh High Court has recently directed the State's Chief Secretary to constitute an Apex Committee to identify defaulters and recover unpaid conversion tax dues under the Andhra Pradesh Agricultural Land (Conversion for Non-Agricultural Purposes) Act, 2006. A Division Bench of Chief Justice Dhiraj Singh Thakur and Justice Challa Gunaranjan ordered, “… we feel that steps have to be taken for ensuring recovery of the outstanding tax. We, therefore, direct the Chief Secretary of...
Gujarat High Court Quashes Stamp Duty Order, Says Mere Reference To Submissions Is Not Consideration
The Gujarat High Court has quashed an order directing recovery of deficit stamp duty and fine from Metalloys Recycling Ltd, holding that the authority failed to deal with the company's written submissions before passing the decision. Allowing the Special Civil Application, Justice Aniruddha P. Mayee held that the order dated May 24, 2023 passed by the Dy. Collector, Stamp Duty Valuation Department, Valsad was not in consonance with the principles of natural justice. The Court found that...
No CST If State Tax Already Paid On Inter-State Movement Of Goods: Andhra Pradesh High Court
The Andhra Pradesh High Court on 9 February held that once tax is levied and collected on goods under the Andhra Pradesh General Sales Tax Act (APGST Act), no Central Sales Tax (CST) can be imposed on their inter-State movement, even if statutory declaration forms such as C-Forms or F-Forms are not furnished or are defective. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar allowed a petition challenging the CST assessment for the assessment year 2004–05, filed by Gourav...
Andhra Pradesh High Courts Rejects Sales Tax Exemption Claim Over Defective Form A-5
The Andhra Pradesh High Court on 9 February, refused to interfere with orders withdrawing sales tax exemption on commission sales, holding that Form A-5 declarations not bearing the official seal of the assessing authority cannot be treated as valid under the Andhra Pradesh General Sales Tax Rules, 1957. A dealer files Form A-5 to claim sales tax exemption on commission sales. A Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar was hearing a tax revision case filed by ...