High Court Rulings
HC dismisses challenge to preliminary findings of DG Safeguards recommending 70% ad valorem safeguard duty on import of Solar Cells whether or not assembled in modules or panels, pursuant to an invest
...View More HC rules that assessee is entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electricity generation at power plants in Haryana even a
...View More HC quashes re-assessment proceedings which allowed 30% deduction towards labour and like charges in respect of works contract under Rule 3(2)(m) of Karnataka VAT Rules, when actual amounts were ascert
...View More HC holds that show cause notice is mandatory for determining the disputed tax, interest and penalty and same cannot be collected for 5 years without alleging omission / commission of willful suppressi
...View More HC quashes order of Sales Tax Tribunal directing pre-deposit as a condition for granting stay against recovery of tax pending statutory appeal; Notes that dispute arose with respect to taxability of p
...View More HC upholds classification of MS Re-Rollable consisting of used rails as 'Scrap' under Customs Tariff Heading (CTH) 7204 3000 taxable at 5% BCD; Rejects Revenue contention that goods were restricted in
...View More HC holds that Customs authorities cannot add more than 20% of FOB value as ‘freight charges’ to arrive at assessable value of imported goods, under Rule 10(2)(a) of Customs Valuation (Dete
...View More HC sets aside service tax order for violation of natural justice principles and dismissal of appeal on grounds of limitation, noting that assessee is an Indian cricketer and part of IPL franchise and
...View More HC disallows online Form C generation facility upon default in payment of self-assessed tax liability along with submission of returns, under Puducherry VAT Act; Rejects assessee’s plea that sin
...View More HC quashes differential service tax demand of Rs. 1.70 Cr (approx.) raised on builder on the basis of value declared as ‘Revenue from Operations’ in P&L Account vis-a-vis ST-3 Returns;
...View More