High Court Rulings
HC dismisses assessee’s appeal against CESTAT order which upheld reversal of proportionate credit by automobile dealer on input service attributable to trading activity pre-2011 in terms of CENV
...View More HC dismisses challenge to imposition of penalties u/s 112 and 114AA of Customs Act for smuggling of gold into the country, thereby rejecting plea of assessee, a Dubai based NRI, that adjudication orde
...View More HC allows assessee’s writ appeal, sets aside assessment notices issued beyond limitation period prescribed u/s 25(1) of Kerala VAT Act absent initiation of proceedings within such period; Referr
...View More HC allows drawback against supplementary claims filed after 12 months period as stipulated under Rule 15 of Drawback Rules, pursuant to revision of rates by Central Govt. in respect of goods exported
...View More HC grants interim stay of service tax on 'royalty' paid/deposited under provisions of Oilfields (Regulation and Development) Act, 1948; Notes assessee’s reference to similar cases pending before
...View More HC lifts attachment of assessee’s bank account over dispute in matter of inter-state sales made at concessional rate; Revenue, stating that registration of purchasing dealer situated outside Sta
...View More HC allows refund claim of assessee, engaged in execution of works-contract, of excess credit which was inadvertently reflected as ‘carry forward’ in next tax period return instead of &lsqu
...View More HC allows refund of Terminal Excise Duty (TED) in respect of goods (i.e. PVC insulated wires and cables) manufactured and supplied by assessee to 100% EOU under non-ICB route, in terms of Para 8.3(c)
...View More HC allows refund of Terminal Excise Duty (TED) to assessee, a sub-contractor, in respect of train sets supplied for Chennai Metro Rail Project funded by Japan International Cooperation Agency (JICA),
...View More HC holds that freezing of assessee’s bank accounts by DRI for alleged illegal import of tyres sans any order under the Customs Act, is wholly illegal and without jurisdiction; Observes “sp
...View More