High Court Rulings
Karnataka HC dismisses Revenue’s appeal, holding that determination of whether ‘marketing, promotional and after-sales services’ provided by Assessee to its Singapore entity qualify
...View More Bombay HC holds that transactions conducted within Duty Free Shops (DFS) in the Departure Terminal of an international airport, beyond the customs barrier, do not enjoy absolute immunity from the dome
...View More Telangana HC holds that airtime charges are not ‘goods’ exigible to sales tax and that second and subsequent sales of telephones and cell phones are exempt from turnover tax under the Andh
...View More Kerala HC (Division Bench) dismisses State of Kerala appeals, upholds the common judgment of the Single Judge in favour of Flipkart and Vector E-Commerce (operating Myntra), setting aside penalties im
...View More Bombay HC allows Petitioner’s writ petition against rejection of its declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) on the ground that service tax liabilit
...View More Madras HC holds that the mere use of the expression “wilful misstatement” in the SCN or in the order cannot confer jurisdiction u/s 28(4) of the Customs Act, 1962 which applies where duty
...View More Madhya Pradesh HC (Indore Bench) sets aside the demand of VAT against Ujaas Energy Ltd. (Assessee), affirming that Renewable Energy Certificates (RECs) are to be deemed as purchase of renewable energy
...View More Rajasthan HC (Jodhpur Bench) holds that, Input Tax Credit (ITC) is available on capital goods/raw material used in the process of mining activities and manufacture of non-ferrous metals/cement; Observ
...View More Gujarat HC, while directing the removal of mutation entry of charge under VAT Act, 2003 from the land, observes that the charge of the secured creditor shall precede over the charge of the VAT authori
...View More Delhi HC refuses to entertain a writ petition challenging an order-in-original imposing a Rs. 3 crore penalty on Assessee u/s 114 of the Customs Act, where the statutory appeal was rejected for non-pa
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