High Court Rulings
Orissa HC holds that freight charges separately shown in sale bill as not includable in the sale price where goods were sold ex-factory, and therefore, has to be excluded while calculating the taxable
...View More Telangana HC (Hyderabad) stays operation of Dept. order against Apple India raising a demand of Rs. 14.87 Crores, seeking to levy VAT on cell phones at 14.5%, under residuary entry in Schedule V of Te
...View More Madras HC holds that concessional rate of sales-tax granted to Assessee on supply of Plywoods to Railways (for construction of Railway Wagons/Coaches) within the State in terms of Entry 112 of Part-B
...View More Madras HC holds denial of refund claims of Special Additional Duty of Customs (SAD) on limitation ground as not justified when all required documents including respective Bill of Entries (B/E) were ad
...View More Bombay HC sets-aside show-cause notices relating to excise duty dues on finding that liability can be fastened only on that person who had purchased entire unit as a ‘going concern’ and no
...View More Madras HC dismisses writ seeking quashing of Order-In-Original assailing jurisdiction of Directorate of Revenue Intelligence (DRI) as 'Proper Officer u/s 28(4) of Customs Act, quotes that “Court
...View More Bombay HC (Goa Bench) holds that Tribunal completely overlooked effect of Section 80 of Finance Act which contains a non-obstante clause, that exempts levy of penalty, being imposed on assessee, if th
...View More Delhi HC directs adjudication of SCN pending for 7 years whereby Revenue imposed condition on assessee who have been granted No Objection Certificate (NOC) to operate Non-Scheduled Air Transport (NSAT
...View More Madras HC holds that there is no justification for denial of refund of advance Customs Duty paid by Assessee at time of filing of Bill of Entry (BoE) under self-assessment procedure on goods imported
...View More Madras HC allows refund of unutilized CENVAT credit in GST regime, representing the amount which could not be carried forward into Electronic Credit Ledger of GST while filing TRAN-01; Considering tha
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