High Court Rulings
Delhi HC upholds CESTAT, absolves Customs House Agent (CHA) of penalty imposed u/s 114 of Customs Act, 1962, where it was found that exports were dubious and exporters were fictitious/non-existent abs
...View More HC dismisses assessee’s challenge to Paragraph 2 of Notification No. 38/2015-2020 restricting exemption from Minimum Import Price (MIP) condition to imports/shipments of Mild Steel Items made un
...View More HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS
...View More Kerala HC dismisses assessee’s appeal, upholds classification of containers, trays, bowls and other packing materials made of plastic, under residuary entry of SRO 82/2006, taxable at 20% while
...View More Karnataka HC holds that mobile chargers, sold as composite product along with phone or separately, is taxable at 5.5% w.e.f. April 01, 2015, under Punjab VAT Act, 2005 (PVAT Act); Observes that State
...View More HC upholds Tribunal’s findings that multi-function printers and its parts, accessories, drums etc. shall not be classifiable as IT products under Schedule Entry C56 of Maharashtra Value Added Ta
...View More HC upholds CESTAT, sets aside demand raised in respect of ‘coating services’ at Pune unit where assessee utilized entire credit on Intellectual Property Right (IPR) and Information Technol
...View More Bombay HC quashes penalty of Rs. 5 lacs imposed on assessee, a Chartered Accountant u/s 112(a) of Customs Act, 1962 observing that assessee did not abet in fraud committed by importer involving illega
...View More HC rules on situs of Patent/trademark sale, holds that transfer of such right, assessable to tax as sale of intangible/incorporeal goods is exercised from principal place of business of assessee; Note
...View More HC allows assessee’s writ challenging order of Commissioner (Appeals) rejecting assessee’s appeal filed beyond prescribed period; Elucidates that, “the valuable statutory right of ap
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