High Court Rulings
Delhi HC holds Municipal Corporation’s Act of withholding/deducting the amount payable to Petitioner, on the alleged ground that service tax is not applicable on service of waste collection or d
...View More P&H HC dismisses Revenue’s appeal, holds that assessee cannot be denied benefit of Rule 6(3) of CENVAT Credit Rules, 2004 (CCR) where the goods (i.e. pipes) manufactured were cleared on paym
...View More Madras HC (Division Bench) upholds Single Judge order allowing ITC of tax paid by assessee (purchaser) in terms of un-amended Section 19(1) of Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) as exist
...View More HC upholds Tribunal’s findings that the maximum redemption fine (in lieu of confiscation) for illegal import of goods (diesel oil) cannot exceed the market price of the smuggled goods in terms o
...View More P&H HC allows assessee’s appeal, holds that Pepsico’s 'Slice', made of mango, sugar & water is covered under Entry 100-D of Schedule C to the HVAT Act, taxable at 5.25%; Rejects Re
...View More HC dismisses writ petitions filed by Electrosteel Steels (‘Corporate Debtor’) challenging the garnishee order passed by Deputy Commissioner of Commercial Taxes (‘Respondent’) a
...View More Telangana HC allows assessee’s writ, holds that "want of cross-verification" details cannot be a ground for withholding refund for an indefinite period of time; Observes that, “refund with
...View More Gujarat HC dismisses Revenue's appeal, allows CENVAT on HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding Electrode used in the fabrication of Cranes/Dry-Dock to assessee, a 100% EOU, engaged i
...View More Bombay HC holds that assessee (a manufacturer of Yarn and Grey Fabrics) is not required to reverse the entire credit lying in balance on the date of opting Exemption Notification No.30/2004-CE dated J
...View More Gujarat HC holds that the Gujarat Value Added Tax (Amendment) Act, 2018 is not a validating Act, strikes down Section 84A inserted in Gujarat Value Added Tax Act, 2003 with retrospective effect &ldquo
...View More