High Court Rulings
HC dismisses Revenue’s appeal, allows deduction u/s 4(2)(vi) of Delhi Sales Tax Act, 1975 (DST Act) r/w Rule 11(XII) of Delhi Sales Tax Rules, 1975 (DST Rules) in respect of turnover of various
...View More Madras HC holds Revenue's appeal against CESTAT order granting partial relief to automotive giant BMW, as not maintainable under Sec. 130 of Customs Act; While CESTAT ruled in favour of Revenue on the
...View More Delhi HC sets aside SCN issued upon assessee, providing computer data processing software services to overseas entities, without mandatory pre-notice consultation in terms of Para 5.0 of ‘Master
...View More HC allows Revenue’s appeal, denies ITC u/s 13(1)(f) of U.P. Value Added Tax Act in respect of exempt by-product i.e. de-oiled rice bran (DORB) arising out of processing of rice bran in solvent e
...View More HC allows assessee’s writ, upholds classification of 'Warp Knit Fabrics' under Entry 48 List 1, Schedule I of MP VAT Act, 2002; Rejects Revenue’s plea that said goods are taxable at 5% und
...View More HC condones 188 days delay in filing appeal before CESTAT subject to payment of cost; Notes that sole reason for rejecting condonation application was that evidence to support the inability to attend
...View More HC allows assessee’s writ, quashes notice issued by Commissioner of Commercial Tax u/s 4-A(3) of U.P. Trade Tax Act, 1948 against order passed by Divisional Level Industrial Development Authorit
...View More HC remands matter to Board of Approval, Department of Commerce (BoA) while disposing writ against cancellation of Letter of Approval (LoA) issued to assessee, a Special Economic Zone (SEZ) by Unit App
...View More HC restores appeal finding that CESTAT was not correct and justified in passing order without examining eligibility of credit on angles, beams, channels etc. as 'inputs' defined under Rule 2(k) of CEN
...View More HC sets aside Circular No. 7/2017-GST dated September 05, 2017 post GST implementation w.e.f. July 1, 2017 restricting dealers from availing benefit of paying CST @ 2% by utilizing benefit of FORM C;
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