High Court Rulings
Bombay HC in a case of alleged violation of Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 by assessee’s job-worker, dismisses writ petition in
...View More Orissa HC holds that if the self-assessment u/s 39 of OVAT Act for tax periods prior to October 01, 2015 are not “accepted” either by a formal communication or an acknowledgment by Departm
...View More Kerala HC (Ernakulam) grants interim-stay on demand of service-tax on payment made to Mining & Geology Departments for availing permission to remove rubble/debris from own land, until further orde
...View More Bombay HC holds that it is impermissible to allow an officer, who has not passed the original order of assessment, to re-open the assessment on the grounds that duty is not paid/not levied by the orig
...View More Bombay HC holds that assessee cannot be granted a stay indefinitely on adjudication proceedings for determining duty amount, interest and penalty on the basis of right to approach the Customs, Excise
...View More Kerala HC (Ernakulam) overrules objection to maintainability of appeal u/s 130 of Customs Act, 1962 deriving that the question whether ‘C S Asean Explorer’ is a 'foreign-going vessel' &ldq
...View More Bombay HC issues notice in writ petition challenging the Foreign Trade Policy benefit dated September 23, 2021 which (i) curtails the Service Exports from India Scheme (SEIS) benefit to 5 Crores (ii)
...View More Sikkim HC issues notice in writ petition assailing denial of refund to tune of Rs. 4 crores of Education Cess (EC) and Secondary Education Cess (SEC) filed by multinational pharmaceutical company upon
...View More Madras HC holds that for purpose of classification and valuation of imported consignment of goods (Areca nuts), DRI officers are not ‘proper officers’ as defined u/s 2(34) of Customs Act,
...View More Madras HC observes that “Rejection of the refund claim …..merely based on a intra-departmental communication is not sufficient” adding that DRI communications which led to assessee
...View More