High Court Rulings
Rajasthan HC (at Jaipur) allowing the writ petition of selling-dealer (assessee), declares Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 (as introduced through notification dated July 1
...View More Punjab & Haryana HC allows writ petition filed by Petitioner, a member of Retailers Association of India (RAI) against rejection of Form SVLDRS-1 declaration; Setting aside the impugned order, rem
...View More Madras HC in matter challenging demand under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), rules on entitlement to file under SVLDRS when tax admitted is not paid; Assessee had earlier fi
...View More Jharkhand HC finds Revenue's appeal from CESTAT order before HC 'as not maintainable', accepting assessee's preliminary objection regarding maintainability of tax appeal u/s 35G of CEA (before HC) or
...View More Madhya Pradesh HC dismisses writ petition filed under Article 226 of Constitution of India challenging seizure memorandum issued by Revenue u/s 110 of Customs Act on ground that imported goods (Polyur
...View More Delhi HC rules that interest on delayed refund is clearly ‘dependent’ upon making of a formal application on the lines of Section 11B of the Central Excise Act, 1944 declaring “the i
...View More Kerala HC holds Assessee-Dental College liable to obtain registration under Kerala Value Added Tax for supply of food to students through canteen; Dismissing the revision petitions preferred by the as
...View More Allahabad HC dismisses challenge to levy of water and sewerage tax on school on finding that such a levy “is not dependent on levy of building-tax”; Assessment and demand of house-tax and
...View More In this tax revision pertaining to classification of natural gas under Entry 118 of 1st Schedule or Entry 23 of 6th Schedule of Andhra Pradesh General Sales Tax Act Act (APGST), 1957 taxable
...View More Karnataka HC remarks that "Composition schemes cannot be converted into a scheme to tax turnovers not falling within the legislative competence" while clarifying that Article 366 (29A) which creates l
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