High Court Rulings
Bombay HC, while dealing with the dispute over whether the 8% sales tax on ice-cream under the Bombay Sales Tax Act applies retrospectively or prospectively, declines to disturb the Maharashtra Sales
...View More Madras HC upholds Customs Authority for Advance Ruling Mumbai’s (CAAR) classification of ‘Assy Guide Rails’ used in automobile sunroof systems, under CTH 87082900 ‘Parts and ac
...View More Madras HC quashes assessment orders levying Additional Sales Tax (AST) against Tamilnadu Telecommunications Ltd (Assessee) on inter-State sales under the CST Act, holding that AST liability is confine
...View More Madras HC dismisses State’s writ appeals and upholds the removal of encumbrances imposed on properties purchased by bonafide purchasers from the defaulting taxpayers, holding that in absence of
...View More Delhi HC directs provisional release of consignments imported by TECHSYNC (Assessee) declared as “body massagers”, rejecting Customs’ stand that the products were mis-declared sex to
...View More Chhattisgarh HC in a writ appeal, upholds the Single Judge judgment that “Frooti” is ‘non-alcoholic beverage’ within Entry 14 of Schedule II of the Chhattisgarh Entry Tax Act,
...View More Delhi HC, in a batch of appeals quashes all assessment orders passed u/s-32 and 33 of the Delhi VAT Act, 2004 holding them to be jurisdictionally invalid as they were issued by audit/enforcement offic
...View More Orissa HC, noting “…serious flaw in application of statutory provisions..” of the OVAT Act, quashes the VAT Audit Assessment Order and the notice in Form VAT-306, issued against Ind
...View More Karnataka HC allows Goldman Sachs petition seeking interest on belated sanction of refund for unutilized CENVAT credit from October, 2007 to June, 2017; Refund was sanctioned during March, 2009 to Jun
...View More Delhi HC holds that Customs offilcials cannot, in the absence of a uniform and contemporary policy, seize imported ‘Face Rollers’ by subjectively branding them as ‘adult toys’
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