High Court Rulings
HC holds that coercive action of authorities of Power Distribution Company (service-recipient) to mechanically proceed on Accountant General’s audit objection and make realization of service tax
...View More Bombay HC dismisses assessee’s writ, upholds levy of interest u/s 28AA of Customs Act for non-payment of customs duty within 3 months from order assessing the duty payable; Rejects assessee&rsqu
...View More Delhi HC quashes order denying refund to assessee pursuant to reassessment undertaken long after expiry of 2 months period prescribed for processing and issuance of claim in terms of Section 38(3)(a)(
...View More HC quashes Tribunal’s order denying refund to Export Oriented Unit (EOU) of CST paid on Domestic Tariff Area (DTA) procurement used in production of finished goods cleared for exports as well as
...View More HC holds that denial of ‘refund claim’ on account of proceedings pending before Objection Hearing Authority (OHA) pertaining to demand for earlier period “is not a legally acceptable
...View More Delhi HC disallows claim for unconditional release of goods where order for provisional release was passed u/s 110 of Customs Act before the expiry of six months from the date of seizure; Finds force
...View More Bombay HC allows writ petition challenging the action of the Revenue in compelling the assessee to reverse CENVAT credit to the tune of Rs. 11.25 crores before SCN issuance/adjudication under the thre
...View More Madras HC directs Revenue to take necessary action to enable the assessee to download ‘C’ Forms for purchase of HSD Oil from other States at concessional tax rate of 2%; Notes that post GS
...View More HC holds that land owned by the lessor cannot be attached for purpose of recovery of tax, penalty or interest due and payable by lessee under Gujarat Value Added Tax Act, 2003; Referring to Section 46
...View More Rajasthan HC upholds issuance of show-cause notice (SCN) under Finance Act, 1994 post introduction of GST; Observes that while Finance Act has been repealed post GST implementation, “Section 174
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