High Court Rulings
HC upholds Tribunal’s findings that the maximum redemption fine (in lieu of confiscation) for illegal import of goods (diesel oil) cannot exceed the market price of the smuggled goods in terms o
...View More P&H HC allows assessee’s appeal, holds that Pepsico’s 'Slice', made of mango, sugar & water is covered under Entry 100-D of Schedule C to the HVAT Act, taxable at 5.25%; Rejects Re
...View More HC dismisses writ petitions filed by Electrosteel Steels (‘Corporate Debtor’) challenging the garnishee order passed by Deputy Commissioner of Commercial Taxes (‘Respondent’) a
...View More Telangana HC allows assessee’s writ, holds that "want of cross-verification" details cannot be a ground for withholding refund for an indefinite period of time; Observes that, “refund with
...View More Gujarat HC dismisses Revenue's appeal, allows CENVAT on HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding Electrode used in the fabrication of Cranes/Dry-Dock to assessee, a 100% EOU, engaged i
...View More Bombay HC holds that assessee (a manufacturer of Yarn and Grey Fabrics) is not required to reverse the entire credit lying in balance on the date of opting Exemption Notification No.30/2004-CE dated J
...View More Gujarat HC holds that the Gujarat Value Added Tax (Amendment) Act, 2018 is not a validating Act, strikes down Section 84A inserted in Gujarat Value Added Tax Act, 2003 with retrospective effect &ldquo
...View More HC dismisses assessee’s reference, holds that petitioner is not entitled to the claim of 'deemed assessment' u/s 11-E of Punjab General Sales Tax Act, 1948 where assessment was already finalized
...View More Madras HC upholds levy of interest by Settlement Commission for failure to fulfil export obligation (EO) under Duty Exemption Entitlement Certificate (DEEC) scheme; Finds no infirmity in exercise of d
...View More Delhi HC quashes orders/letters denying refund of TED to assessee, a sub-contractor engaged in supplying industrial filtration equipment to power generating companies i.e. BHEL, Lanco Infratech &
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