High Court Rulings
Madras HC finds no infirmity in Circular No. 44/2013-Customs which denies Special Additional Duty of Customs (SAD) exemption on goods cleared from the SEZ/FTWZ unit into DTA unit on stock-transfer bas
...View More Madras HC rules that organising live music concert by assessee (organiser) falls within the meaning of amusement u/s 3(2-A) of Tamil Nadu Entertainment Tax Act, 1939 (TNET Act) and hence, an entertain
...View More Madras HC rules that where commonality in regard to input services availed stands settled at level of first appeal, not just because of casual observation of Commissioner (A) on convergence, but for c
...View More Delhi HC holds that Petitioner is not eligible to avail the benefit of SVLDRS upon making a unilateral declaration/admission of liability not being a quantification of demand by Revenue; Finds no
...View More Rajasthan HC dismisses batch of writ petitions moved by liquor licensees operating retail liquor shops (assessee) seeking 100% rebate on payment of first quarter of annual guarantee amount (AGA) payab
...View More Bombay HC allows bunch of writ petitions for amendment of documents sought in the light of Section 149 of Customs Act, 1962 while considering the prayer of assessee for amendment of the GSTN ID; In re
...View More Delhi HC sets-aside show cause notice (SCN) proposing to recover differential customs-duty u/s 28(1) of Customs Act, 1962 for non-according of adequate opportunity of personal hearing; Remarks “
...View More Orissa HC (DB) extends benefit of MEIS reward scheme to exporter (assessee) who inadvertently ticked ‘No’ instead of ‘Yes’ in shipping bill in reward column; Sets-aside order o
...View More Bombay HC grants interim-relief in respect of Writ Petition filed by Petitioner, a beer manufacturing company challenging imposition of differential CST on inter-State sale of Beer; CST demand was rai
...View More Tripura HC rules that VAT amount deducted on provisional basis from assessee’s bills in course of execution of a work contract cannot be retained without adjudication/assessment by Superintenden
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