High Court Rulings
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
...View More 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
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