High Court Rulings
HC holds that credit received in dealer’s ‘Spare Part Account’ towards replacement of parts under automobile manufacturer’s warranty scheme, should be treated as actual ‘
...View More Bombay HC allows provisional release of detained imported goods upon execution of bond equal to 100% of assessable value and furnishing of bank guarantee of Rs. 1.40 Cr, which would be kept alive till
...View More HC dismisses Revenue appeal, allows refund of Special Additional Duty (SAD) under Notification No. 102/2007-Cus despite non-mention of words indicating ‘unavailability of credit of such dut
...View More Bombay HC upholds revision of assessment order post grant of benefit under Amnesty Scheme in respect of works contract tax; Rejects assessee’s contention that in absence of order passed under Am
...View More HC dismisses assessee’s writ, upholds recovery of interest on belated payment of installments under sales tax deferment scheme u/s 25 of AP VAT Act, 2005 (Act) dealing w
...View More HC disposes assessee’s writ pursuant to the withdrawal of recovery notice by Revenue on exigibility of Served From India Scheme (SFIS) benefits to Indian companies selling their services under f
...View More HC holds Section 3(1A) of Kerala Surcharge on Taxes Act as discriminatory and violative of Articles 301 and 14 of Constitution insofar as it increases the tax payable by a class of dealers registered
...View More HC quashes levy of Anti-Dumping Duty (ADD) during Sunset Review period absent separate Notification extending such levy, holds that Notification No. 17/2013-Cus (ADD) issued 60 days after expiry of AD
...View More Kerala HC stays the order of Dy. Commissioner freezing the bank accounts of Municipality towards pending service tax dues; Finds considerable force in assessee’s contention that such action has
...View More HC sets aside CESTAT order which had quashed proceedings pursuant to show cause notice issued by Addl. Director General, DRI u/s 28 of Customs Act, without considering the matter on merits in view of
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