High Court Rulings
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
...View More HC quashes decision of Policy Relaxation Committee (PRC) refusing to allow redemption of Advance Authorizations for want of ‘bills of export’ and absence of Authorization number in ‘
...View More HC dismisses writ petition challenging the classification of imported LCD panels under CTH 9013 vis-a-vis CTH 8529, rejects assessee’s attempt to by-pass the appellate remedy to inter alia avoid
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