High Court Rulings
Gauhati HC sets aside an assessment order passed u/s 40 of the Assam VAT Act, 2003, holding that the authorities failed to disclose the ‘reasons to believe’ to the Assessee, and failed to
...View More Gujarat HC restores the order of Commissioner (A) that sanctioned entire duty rebate of merchant-exporter (ME) in cash, overturning the Revisional Authority’s order which&nbs
...View More Bombay HC sets-aside the rejection of SVLDRS application on ground of non-quantification before cut-off date in a case where the Petitioner had quantified the tax liability at Rs.1.21 Crores post issu
...View More Gauhati HC holds that “C-Band, KU-Band, Satellite Receiver, 1.8 Mtr. Antenna, Modem, 4104 Coles Lip Mic and digital Hybrid Mobile” is not covered under the term “wireless reception i
...View More Telangana HC holds that refund claim of excess tax paid by contractor cannot be denied on ground of time bar to assessee who filed the requisite form (Form XXIII) though without enclosing Form C which
...View More Himachal Pradesh HC reiterates that the Finance Bill, 2019 provisions regarding fixation of time limit for availing the amnesty benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019,
...View More Kerala HC rejects Assessee's appeal against CESTAT ruling which denied the benefit of exemption under Notification No.12/2012-CE to assessee importing only ‘Grid Tied Solar Inverters’; Not
...View More Allahabad HC holds that ‘Roasted Areca Nuts’ is classifiable under CTH 2008 19 20 and dismisses challenge by Customs Authority to order passed by Customs Authority for Advance Ruling (CAAR
...View More In a significant decision, Kerala HC (Ernakulam) holds that the vessel ‘Asean Explorer’ engaged in carrying out repairs of cables in the Indian Ocean is a ‘foreign going vessel&rsquo
...View More Bombay HC holds that claims of secured creditors would take priority over the dues of taxing/revenue authorities during the enforcement of security interest under SARFAESI and RDDB Act
...View More