Top 5 Landmark Case Laws on Section 03 Administration : Key Judicial Rulings and Their Implications

Top 5 Landmark Case Laws on Section 03 Administration : Key Judicial Rulings and Their Implications

M/S. KHODAY INDIA LIMITED – ( Karnataka High Court )

WRIT PETITION No.8837 OF 2019 (T-RES)

The petitioner received a show-cause notice dated 30.11.2018 concerning service tax on liquor license grants. Due to amendments in the Finance (No.2) Act, 2019, and the petitioner discharging liability for remaining items, the notice and proceedings are quashed.

Maa Geeta Traders – ( Calcutta High Court )

WRIT TAX NO. 760 OF 2021

The petitioner challenged the Deputy Commissioner of State Tax's jurisdiction under GST Act Section 74. The court upheld the Commissioner's authority to delegate powers to various officers, including the Deputy Commissioner, dismissing the petition.

Indus integrated Information MGMT Ltd – ( Calcutta High Court )

W.P. NO. 26509 (W) OF 2017

The petitioner challenged a demand determination by the Principal Commissioner of GST, but the court dismissed the writ petition, stating that the petitioner’s arguments were hyper-technical and did not undermine the adjudication process.

Vianaar Homes Private Limited – ( Delhi High Court )

W.P.(C) 2245/2020 & CM APPL.7832/2020

The petitioner challenged the legality of a Service Tax Audit under Rule 5A of the Service Tax Rules, 1994. The court held that these rules remain valid despite the CGST Act, 2017, and dismissed the petition.

Sri Ravi Agarwal – ( Chhattisgarh High Court )

Writ Petition (T) No. 77 of 2019

The petitioner challenged the constitutional validity of a 2017 Circular and Notification by the Central Board of Indirect Taxes & Customs. The court dismissed the petition, finding the arguments against the Circular and Notification meritless and irrelevant.

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