High Court Rulings
Delhi HC sets aside order of CESTAT Larger Bench which had ruled on quantum of pre-deposit as mandated u/s 35F of Central Excise Act and Section 129E of Customs Act, holds that 10% would not be in add
...View More HC upholds 100% penalty u/s 11AC of Central Excise Act in respect of clearance of goods without payment of excise duty, despite discharge of differential duty before passing of adjudication order; Not
...View More HC directs CESTAT to consider appeal without insisting on 7.5% pre-deposit under amended Section 35F of Central Excise Act, in view of orders passed in connected matters in assessee’s favour; No
...View More HC upholds Tribunal order deleting tax, interest and penalty under Gujarat VAT Act in respect of stock difference to the tune of 5% detected during course of search proceedings under the Income Tax Ac
...View More HC allows issuance of Form C for inter-state purchase of high-speed diesel to be used in manufacture of cement, after the promulgation of CGST / SGST Act; Holds that assessee’s registration cert
...View More HC allows rebate of excise duty paid on exported biscuits, despite exemption prescribed under Notification No. 12/2012-CE; Rejects Commissioner (Appeals) conclusion that exemption was absolute and unc
...View More HC refuses to interfere with order of Revisional Authority who dismissed revision application / petition filed by assessee 8 years after CESTAT rejected appeal relating to rebate of excise duty for la
...View More HC rules out applicability of principles of unjust enrichment to refund arising out of finalization of provisional assessment of excise duty before amendment to Rule 9B of Central Excise Rules; Observ
...View More HC dismisses writ petition challenging order passed by Asst. DGFT denying the benefit of ‘Served from India Scheme’ (SFIS) to assessee rendering hospitality service, on the premise that it
...View More HC rules on applicability of sales tax under Bombay Sales Tax Act on voice transmission services rendered by cellular operator; Observes, in order to attract the provisions of enactment imposing tax o
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