High Court Rulings
Madras HC holds the assessee liable to service tax under ‘Banking or other Financial services’ (BoFS) in respect of service rendered by intermediary Bank as well as the Banker at Iraq
...View More Madras HC dismisses appeal pertaining to valuation of excisable goods with reference to retail sale price (RSP) on the ground of maintainability granting "liberty to the Assessee to prefer such appeal
...View More AP HC quashes the Notice demanding IGST on import of vessel which took place in 2012 (when the applicable duty was ‘NIL’) on the basis that the manual Bill of Entry was filed in 2018; Obse
...View More HC hold that CELELBI, Customs Cargo Services provider, as defined in clause (b) of Regulation 2 of Handling of Cargo in Customs Areas Regulations, 2009 (Regulations), can charge demurrage, on goods (u
...View More Gujarat HC stays order of Designated Committee rejecting application/declaration on ground that confiscation and redemption fine are not covered under the Sabka Vishwas (Legacy Dispute Resolution) Sch
...View More Jharkhand HC holds that belated issuance of the follow-up notification would not stand in the way of the industrial units getting benefit for the period as promised by the State Government under the J
...View More HC allows the writ petition, holds that sale of goods by agent immediate/proximate to the receipt of goods from the Principal is not a ground to treat the stock/branch transfer as an inter-state sale;
...View More Allahabad HC allows Revenue’s appeal, holds that CESTAT was clearly misdirected in law in its interpretation of Rule 16(1) of the Central Excise Rules, 2002 by unlawfully including “scrapp
...View More Kerala HC upholds the retrospective operation of Section 42(3) of Kerala VAT Act, however declares that the power to re-open assessments under the said provision cannot be exercised in relation to suc
...View More Kerala HC quashes denial of export benefit for a mere technical lapse on the part of the Exporter in not ticking a particular box in the web portal; Observes that the assessee inadvertently failed to
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