High Court Rulings
HC holds that order of empowerment issued by Commissioner delegating power to Special Commissioner to issue Form DVAT 50 for authorising specific officers to undertake investigation, search, not&
...View More HC upholds Tribunal, manufacture and supply of steel pipes for use in execution of lump-sum engineering, procurement and construction (EPC) contract for supply and l
...View More HC upholds Tribunal’s adoption of 10% gross profit for working out deemed sales value of goods transferred during works contract execution, under Tamil Nadu VAT Act, 2006 (TNVAT Act); Dismisses
...View More HC dismisses assessee’s challenge to validity of demand notice issued towards recovery of sales tax arrears under CST Act on account of failure to furnish Form F in respect of goods consigned to
...View More Renting of motor cab liable to service tax u/s 65(105)(o) r/w Section 66 of Finance Act, irrespective of whether operator retains possession and control of vehicle or passes it on to the customer; Rej
...View More HC strikes down Para 4.3 of Circular No.6/2008-Cus insofar as it restricts / obliterates the claim of interest on belated refunds of SAD granted in terms of Notification No. 102/2007-Cus; Rejects Reve
...View More HC sets aside demand for CENVAT credit against shortage of goods / inputs wrongly consigned to other units of assessee; Notes that assessee and its group entities shared common prefix/name due to whic
...View More HC exercises discretionary writ jurisdiction in matter of classification of assessee’s product as “Alloy Steel Forging (Machined)” or “Bearing Races” for purpose of DEPB
...View More HC quashes CESTAT order dismissing appeal and rectification of mistake application under proviso to Section 35B of Central Excise Act, without adjudication on merit; Observes, while it was undisputed
...View More HC allows request of Public Sector Undertaking for fresh adjudication of show cause notice after 14 years of grievance against ex-parte order denying benefit under Project Import Regulations, 1986; No
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