High Court Rulings
Calcutta HC (Division Bench) dismisses assessee's writ appeals, upholds the constitutional validity of second proviso to Section 84(1) of West Bengal Value Added Tax, Act 2003, requiring a dealer to p
...View More Madras HC (Madurai) directs Revenue to refund additional IGST paid by assessee on export of goods in the absence of a provision in the system which electronically automates such refund occurred due to
...View More Punjab & Haryana HC, in a matter involving grant of interest on delayed refund of excise duty pre-GST regime, dismisses Revenue’s plea of transfer of jurisdiction due to GST regime; Finds th
...View More Meghalaya HC holds that post GST, State has “no authority to impose any tax or the like on the manufacture of cement in the State, it did not possess any authority to levy cess on such manufactu
...View More Meghalaya HC holds that VAT exemption extended to ‘Bread’ cannot be given to assessee’s product ‘Rusk’ on finding that assessee does produce bread but subjects it to a fu
...View More Punjab & Haryana HC (Larger Bench) rules that dealers shall be entitled to ITC on evaporation loss of Petrol and High Speed Diesel (HSD), finding that disposal of evaporated Petroleum products is
...View More Gauhati HC restrains the Contractor of North Cachar Hills Autonomous Council (NCHAC) [Respondent], as empowered by District Council to demand entry tax on goods for which logistic support are provided
...View More Calcutta HC restrains Department to proceed against assessee with the show-cause-cum-demand notice citing non-issuance of pre-show-cause notice (SCN) consultation as per Clause 5 of Circular No.1076/0
...View More Madras HC (Division Bench) grants interim stay on demand of differential customs duty along with interest and penalty levied on assessee-importer due to incorrect declaration in Certificate of Origin
...View More Uttarakhand HC (Division Bench) sets-aside order denying benefit of Central Govt. Industrial Policy, rooted in Excise Exemption Notification No.50/2003 to new industrial units established under the ca
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