High Court Rulings
Madras HC holds that exemption under Entry 44 to the Fourth Schedule (Part-B) of Tamil Nadu VAT Act to "Hank Yarn" shall extend to all types of yarns and not just Cotton Hank Yarn, sets-aside Clarific
...View More Madras HC dismisses appeal against order of CESTAT observing that an appeal against said CESTAT order was already preferred by assessee and dismissed by SC including review petition; Once appeal have
...View More HC allows writ, holds that payment/compensation in lieu of notice period from outgoing employees is not liable to service tax; Discards Revenue’s plea that the assessee tolerated the act of imme
...View More HC dismisses assessee’s appeal against the order of Tribunal reducing the penalty imposed u/s 112(a) of Customs Act, 1962 for improper importation of goods; Notes that, activity of import of pro
...View More Madras HC upholds Tribunal’s decision that the process of conversion of wet blue leather into finished leather amounts to ‘manufacture’ u/s 3 of Tamil Nadu GST Act, 1959; Consequentl
...View More HC holds that assessee (seller) cannot seek a direction to Revenue to issue ‘C’ Form after expiry of statutory period prescribed u/s 28 of Delhi VAT Act when the transaction
...View More Gujarat HC quashes levy of Service Tax under reverse-charge mechanism on an Indian importer on the services of transportation of goods by a vessel from a place outside India to the customs station of
...View More HC holds that assessment proceedings shall be construed to be within the limitation period if the process of making assessment begins by issuing a notice within the limitation period irrespe
...View More Madras HC allows Revenue’s appeal against the order of CESTAT which held that Rules 3 and 4 of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods
...View More Gujarat HC holds claim for refund as well within period of limitation being filed within one year from date of favorable CESTAT order holding finality to assessee’s entitlement to refund; R
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