High Court Rulings
HC upholds order of Commissioner setting aside order passed by Additional Commissioner and remanding the matter for de novo proceedings u/s 64(1) of Karnataka Value Added Tax Act, 2003 (KVAT Act) wher
...View More HC sets aside order passed by Commissioner of VAT upholding validity of assessment order and imposition of penalty under Section 10(d) r/w Section 10A of Central Sales Tax Act, 1956 observing tha
...View More Larger Bench finds no conflict between judgments of Prakash Transport Corporation and S.B. International in the matter pertaining to seizure of goods for non-production of Transit Declaration Form (TD
...View More Bombay HC holds that a sale made by transfer of documents while goods (i.e. iron and steel coils) are in bonded warehouse do not qualify as‘sale in the course of import’, hence, not exempt
...View More HC dismisses assessee’s writ appeal against order of Single Judge which held that State was justified in imposing differential rate of sales tax for ethyl alcohol (10%) and rectified spirit (20%
...View More HC holds that Customs Authorities are not justified in withholding consignment of parts of E-Rickshaws on account of non-production of a Type Certificate as required under Rule 126 of the Central Moto
...View More Allahabad HC reduces penalty imposed u/s 34(8) of UP VAT Act on Department of Indian Railways for delayed deposit of TDS deducted from payment made in relation to works contract;While Assessing Author
...View More Bombay HC disposes assessee’s writ with a direction to grant opportunity of personal hearing and de-freeze bank account where same were attached for non-payment of service tax; Opines that asses
...View More HC dismisses assessee’s appeal, upholds imposition of 100% penalty u/s 73(4) r/w Section 78 of Finance Act, 1994 for non-payment of service tax noting that only part (not entire) service tax lia
...View More HC holds that Settlement Commission cannot act as an adjudicating authority or an incognito Central Excise Officer to decide show cause notice (SCN) and determine demand raised where applicant failed
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