High Court Rulings
HC allows assessee’s writ, quashes notice issued by Commissioner of Commercial Tax u/s 4-A(3) of U.P. Trade Tax Act, 1948 against order passed by Divisional Level Industrial Development Authorit
...View More HC remands matter to Board of Approval, Department of Commerce (BoA) while disposing writ against cancellation of Letter of Approval (LoA) issued to assessee, a Special Economic Zone (SEZ) by Unit App
...View More HC restores appeal finding that CESTAT was not correct and justified in passing order without examining eligibility of credit on angles, beams, channels etc. as 'inputs' defined under Rule 2(k) of CEN
...View More HC sets aside Circular No. 7/2017-GST dated September 05, 2017 post GST implementation w.e.f. July 1, 2017 restricting dealers from availing benefit of paying CST @ 2% by utilizing benefit of FORM C;
...View More HC rejects Revenue’s modification petition against order directing release of second hand digital Multifunction Print & Copying Machine upon payment of applicable duty on enhanced value; Rej
...View More HC Larger Bench (LB) holds that Government can retain excess auction proceeds after adjusting customs duty, interest, penalty and redemption fine where importer did not made such payment within time s
...View More HC rules in favour of Revenue, holds Tribunal as legally justified in not adjudicating on additional ground relating to levy of sales tax on surrender of Exim Scrips, which was never agitated in earli
...View More HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS
...View More Jharkhand HC grants ad-interim relief in respect of fresh service tax proceeding under Finance Act, 1994 initiated under GST regime; Relying upon various SC precedents, assessee argued that action com
...View More HC remits matter to Tribunal to decide taxability of unbranded (uncanned) software, while noting that despite issuance of SCN, no agreement or contract was ever filed or brought to notice of assessing
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