High Court Rulings
Allahabad HC sets-aside Tribunal order which held assessee liable to tax on sale of motor bodies, treating the same to be component parts of motor vehicle under U.P. Trade Tax Act, 1948 (Act), answers
...View More Bombay HC dismisses Department’s objection to credit availed by assessee on inputs for payment of auto-cess and education cess on finished tractors exempt from duty of excise (i.e. basic duty);
...View More Madras HC directs sanction of drawback/rebate in relation to shipping bills finding that no defect memo has been issued to the assessee-exporter, reasons that, specific requirement of Rule 13(3) of Cu
...View More Delhi HC holds that no court fee is payable as per Section 35EE(3) of the Central Excise Act, 1944 is case of rebate claim for filing an revision application before Revisional Authority; Notes that th
...View More Allahabad HC allows assessee’s plea for revision of erroneously computed tax liability on purchases from unregistered dealer; Notes that, assessee erred in submitting the computation of the purc
...View More Madhya Pradesh HC denies refund of Service Tax claimed by the assessee (manufacturer of Urea) on the basis of credit note given by service provider (GAIL) pursuant to revision of transmission charges
...View More Madras HC disposes assessee’s writ, directs Revenue to immediately remove the alert against the assessee in Customs EDI system on receipt of personal bond; Notes that, even after realization of
...View More Delhi HC dismisses assessee’s writ challenging Settlement Commission’s order imposing ‘penalty’ on assessee-applicant for ground of deliberate evasion of Customs duty by underv
...View More Allahabad HC holds that no penalty can be levied on assessee for purchase of packing material against Form-C where same was not recorded/included in registration certificate, clarifies that “mer
...View More Madras HC dismisses assessee’s writ, directs filing regular appeal before CESTAT in dispute challenging adjudication order confirming service tax demand on cash calls received from mining and ex
...View More
 (1).PNG)
