High Court Rulings
Andhra Pradesh HC (Amravati) holds assessee, a manufacturer of soft drinks and ice-cream sold under the brand name ‘Pepsi’, entitled to and eligible for Input Tax Credit (ITC) on refrigera
...View More Patna HC upholds demand of service tax on ‘centage’ (at 15% of gross toll collection) received from Bihar Government by ruling that Corporation/Assessee functions as an ‘executi
...View More Delhi HC dismisses Revenue’s petition filed u/s 482 of CrPC challenging the order passed by the lower court that granted anticipatory bail in a case alleging smuggling of gold thereby making out
...View More Allahabad HC relegates assessee to appeal remedy against order of assessment; Directs Appellate Authority to “examine all questions on merits by passing a reasoned order”
...View More Gujarat HC holds that ongoing litigation cannot be construed as an ‘offence’ falling under para 3(2)(c) of the Private Warehouse Licensing Regulations, 2016, so as to reject the applicatio
...View More Patna HC sets aside order confirming service tax demand of around Rs. 5.27 lakh, finding that the determination of liability has been done after almost 3.5 years; Alluding to section 73 of the Finance
...View More Madras HC quashes tax liability fastened on legal heirs pre-2011 noting that assessee passed away prior to an assessment having made and there is no enabling provision for continuance of recovery from
...View More Refusing VAT Department’s charge over the immovable property sold by Canara Bank (Petitioner/secured-creditor) during SARFAESI Act proceedings, Bombay HC holds that the Tax Authority is only ent
...View More Bombay HC quashes duty demand on import of ‘Seaweed Extract’ (product) by relying on test reports that classify the product as an ‘organic fertilizer’ which can be used as a &l
...View More Andhra Pradesh HC in writ petition pertaining to classification of purified liquid Carbon Dioxide gas and its taxability thereof, holds the revisional assessment order imposing 14.5% Value Added
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