High Court Rulings
HC upholds CESTAT order allowing interest on refund sanctioned where principal amount was refunded consequent to HC order; Relying upon SC ruling in Ranbaxy Laboratories, CESTAT held that assessee was
...View More Bombay HC holds that the absence of 'bill of export' will not lead to denial of the supplies made to SEZ as exports; Notes that Export Promotion Capital Goods (EPCG) Committee rejected assessee's appl
...View More Bombay HC stays recovery of Rs. 10.32 crores towards 'entertainment tax' under the Maharashtra Entertainment Duty Act from assessee being a shareholder of the company that owned and operated multiplex
...View More Bombay HC upholds penalty under proviso to Section 78(1) of Finance Act, 1994, holds that "financial difficulties faced by the appellant can never justify the nonpayment of tax to the Government"; Not
...View More HC stays operation of Public Notice (PN) No. 08/2019 dated January 25, 2019 and e-mail dated March 22, 2019 w.r.t. complete stoppage of old procedure (through submission of Customs Transit Declaration
...View More Larger Bench (LB) of Bombay HC rules in favour of Revenue, holds that cash refund u/s 11B is not permissible when CENVAT Credit on inputs remains unutilized on account of closure of manufacturing unit
...View More Bombay HC dismisses assessee’s appeal, denies benefit of Section 73(3) of Finance Act, 1994 in respect of notice issued u/s 73(1) for non-payment of service tax under GTA service; Observes that,
...View More Bombay HC dismisses appeal filed by assessee-builder, seeking waiver of interest u/s Section 30(2) of Maharashtra Value Added Tax Act, 2002 (Act) on account of delayed payment of tax; Rejects assessee
...View More Bombay HC dismisses assessee’s appeal against Tribunal’s order denying ITC where evidence of tax being paid by vendors was not forthcoming; Tribunal found that assessee failed to make any
...View More HC directs Revenue to clarify the procedure for availing benefit under Notification No. 25/2001-Customs dated March 1, 2001 which exempts import of Gold and Silver produced out of Copper Anode Slime (
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