High Court Rulings
Delhi HC observes that direction to re-demarcate assessee’s power plant situated in processing areas of SEZ as a non-processing unit for purposes of Guidelines issued by Department of Commerce i
...View More Madras HC rules that fixing/fitting of prescription lens in a spectacle frame in showroom/store is not an activity that amounts to manufacture under the Central Exci
...View More Orissa HC while elucidating that Certificate issued by District Industries Centre (DIC) should have dispelled any doubt as regards Assessee’s eligibility for sales tax exemption,&
...View More Madras HC allows IOCL’s writ filed assailing the rejection of its application/declaration under the SVLDRS Scheme in respect of ‘lubricants’ that fall under Chapters 27, 34 and
...View More Bombay HC upholds rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Scheme] under the category of ‘Investigation/Enquiry/Audit’, sub-categ
...View More Madras HC holds that subsequent Notification specifying Indian Musical Instruments (IMI) eligible for exemption is merely clarificatory in nature, cannot be construed as cancellation of exemption gran
...View More Madras HC instructs Revenue to take quick action in matter involving imposition of Entry Tax on assessee who imported various kinds of vehicles from different countries; Holds that “the petition
...View More Madras HC holds that “settlement of issues are possible only when a person making an application has approached the Settlement Commission with full and true disclosure of all material facts and
...View More Madras HC while interpreting Section 48-A of the Tamil Nadu Value Added Tax Act pertaining to power of AARs to reject Applications seeking clarifications, disposes of petitions, noting that issue in r
...View More Delhi HC dismisses writ filed by Petitioner challenging Revenue’s rejection for its Application under SVLDRS being bereft of merit citing that quantum of duty had neither been quantified or comm
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