High Court Rulings
Gujarat HC (Division Bench) remarks that period of limitation for the purpose of filing refund application “under the Finance Act in case of the export of goods through air or sea commences from
...View More Gujarat HC (Division Bench) quashes a series of SCNs issued by DRI (ADGDRI) in garb of power of ‘proper officer’ u/s 28(4) of the Customs Act by heavily relying Canon India ratio without e
...View More Madhya Pradesh HC (Division Bench) quashes notices issued for assessing entry-tax on purchase of Soybean seeds otherwise exempted from tax by virtue of Exemption Notification dated June 6, 1995 issued
...View More Karnataka HC (Division Bench) holds that “there can be simultaneous levy of GST and levy of basic Excise duty and NCCD on tobacco or tobacco products” and affirms Single Judge’s orde
...View More Rajasthan HC directs Revenue to reimburse pre-deposit amounts along with with applicable interests deposited by Binani Cement (taken over by Ultratech Nathdwara Cement Ltd. under IBC, being the succes
...View More Calcutta HC admits writ petition challenging denial of service-tax refund filed (w.r.t. tax paid pre-June 2017) by Indian Jute Mills Association in view of SC’s decision in Calcutta Club by invo
...View More Madras HC dismisses Revenue’s action based on amendment brought into Section 19 (2)(v) of TNVAT Act restricting quantum of ITC (allowed in excess of 3% of tax) to manufacturers, when the goods p
...View More Meghalaya HC (Division Bench) upholds order of CESTAT which found the assessee liable to penalty u/s 11AC of Central Excise Act for incorrect valuation of final products cleared to related parties; No
...View More Jharkhand HC quashes Order rejecting Assessee’s refund claim, holds that in the light of Section 39 of the JVAT Act, the limitation period having expired, assessment would be impermissible in re
...View More Calcutta HC rules that show cause notice (SCN) which is “an exact replica” of SCN issued for earlier period except for period and amount proposed to be demanded as Excise duty is
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