High Court Rulings
HC sets aside imposition of penalty u/s 40(2) of Tamil Nadu VAT Act on contractor (assessee) for erroneous deduction of tax at source (TDS) by contractee in respect of ‘zero-rated’ sales;
...View More HC upholds reversal of CENVAT credit against ‘shortage’ of inputs (for lubricating oil additives) shown in monthly stock taking report, thereby rejecting assessee’s stand that same w
...View More Madras HC dismisses Revenue’s challenge to Appellate Tribunal order which quashed the levy of 1% additional tax u/s 3(4) of Tamil Nadu General Sales Tax Act against export of finished goods afte
...View More Gujarat HC rules that personal properties of deceased assessee’s legal heir cannot be attached for recovery of unpaid dues, by Revenue; Notes that pursuant to CESTAT order, Excise authorities pe
...View More HC dismisses suit filed under Code of Civil Procedure, 1908 by Builder to seek reimbursement of VAT charges payable towards construction of building from the owner of property; Notes that in terms of
...View More HC allows assessee’s appeal, upholds refund of accumulated CENVAT credit on account of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004 (CCR); Notes that, assessee was manufactur
...View More HC exercises writ jurisdiction to set aside adjudication order confirming excise duty liability on activity of supply of IT products purchased from vendors and installation at customers’ premise
...View More HC dismisses ‘misconceived’ writ petitions challenging reassessment order u/s 39(1) of Karnataka VAT Act on ground of breach of natural justice principles; Notes that due investigation had
...View More HC dismisses assessee’s writ challenging the issuance of show-cause notice (SCN) by Additional Director General, Directorate Revenue Intelligence and provisions of sub-section (11) of Section 28
...View More HC dismisses Revenue appeal challenging CESTAT order which had allowed refund claim in respect of CENVAT credit on various input services to assessee providing banking and financial services, business
...View More
 (1).PNG)
