High Court Rulings
Madras HC dismisses Revenue’s writ-appeal, observes that Purchasing dealer’s right to purchase goods at concessional rate by using Form ‘C’ declaration u/s 8(1) r/w Section 8(3
...View More Madras HC dismisses Revenue’s appeals in respect of matter involving excisability of goods, upholds assessee's preliminary objection relating to maintainability of appeal before it u/s 35G of Ce
...View More Madras HC allows writ directing Revenue to refund the amount of differential duty paid under protest observing that the incidence of duty has not been passed on; Notes that the Notification prescribin
...View More Bombay HC dismisses writ, directs Tribunal to pass an order regarding issuance of Form-C on merits noting that assessee’s appeal against order imposing penalty is pending before the Tribunal; No
...View More Madras HC rejects denial of refund of duty claimed by way of restoration of CENVAT credit on ground of limitation, concurs with the views expressed by various High Courts; Accepts assessee’s sub
...View More HC quashes and set aside the order for cancellation of registration under the Central Sales Tax Act, 1956 (CST Act), being passed in violation of the ‘principles of natural justice’; Asses
...View More HC holds that input tax credit (ITC) cannot be denied on inputs utilised in manufacture of internal combustion engine & cleared to Special Economic Zone (SEZ) outside the State u/s 8(6) of Central
...View More Delhi HC sets-aside Settlement Commission’s order quantifying the duty payable on illicit import of cigarettes noting that applications were preferred subsequent to the notification of goods u/s
...View More Allahabad HC dismisses revision, upholds penalty u/s 10-A of Central Sales Tax Act for importing items/goods under Form C without authorization; Observes that, assessee being fully aware of the amendm
...View More Madras HC sets aside re-assessment orders passed by Adjudicating Authority in case of Tata Sky Limited demanding VAT on activation & installation charges for set-top boxes supplied as part of DTH
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