High Court Rulings
Kerala HC sets-aside order rejecting TED refund claim of assessee (EOU), engaged in manufacture of parts and accessories used for ATM machines, supplied to NCR Corporation Private Limited, Puduch
...View More Kerala HC disposes appeal challenging rejection of claim for refund of service-tax on foreign agency commission paid by assessee for services rendered prior to April 18, 2006 while answering the quest
...View More Kerala HC directs Revenue to accept Amnesty application of assessee to settle only the arrears under Kerala General Sales Tax Act (KGST Act) under the scheme; In rebuttal of Revenue’s view that
...View More Madras HC holds assessee liable to service tax on supply of “Anti-Virus Software” in CD under definition of 'Information Technology Software Service’ (ITSS) u/s 65 (105) (zzzze) of t
...View More Madras HC holds that benefit u/s 28(2)(fore-closure of proceedings upon voluntary payment of duty/interest) is restricted to cases of ‘regular assessment simplicitor’ and not an assessment
...View More Delhi HC directs Revenue to rectify the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) declaration and consider it as one filed under the “litigation” category instead of
...View More Delhi HC holds that the Petitioner (an ex-Director), even if having knowledge of affairs of the company, is not vicariously or jointly liable for the dues of the company under the Finance Act, 1994, i
...View More Bombay HC observes that "Petitioners cannot be put in a worse off condition or the situation faced by them cannot be aggravated because they had availed the remedy of appeal or had sought relief under
...View More Bombay HC holds that appeal filed by the Assessee before the CESTAT against the order-in-original dated September 18, 2018 was pending as on June 30, 2019 and therefore, the application (declaration)
...View More Madras HC disposes writ in respect of restriction of the amount of Input Tax Credit (ITC) claimed in Form W for the months of December 2013 to May 2014; Writ raises substantive issues regarding restri
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