High Court Rulings
HC upholds CESTAT’s jurisdiction to entertain appeal u/s 129A(1)(a) of Customs Act against a letter / direction issued by Commissioner of Customs (Imports) allowing provisional release of second
...View More HC directs issuance of Form ‘C’ to assessee holding a valid registration certificate in Form ‘B’ under CST Act in respect of inter-state sale made for power transmission; Obser
...View More Madras HC relegates domestic importer to appellate remedy u/s 9C of Customs Tariff Act against imposition of Anti-dumping duty on import of “clear float glass of nominal thickness ranging from 4
...View More HC holds that Joint Commissioner (Executive) (JC) is empowered to exercise revisional powers comprised under Section 10B of U.P. Trade Tax Act 1948; Rejects assessee’s plea that no notifica
...View More HC follows earlier ruling in Shakhti Specialities while disposing of writ petition against vacation of ‘stay’ granted by VAT Tribunal on lapse of limitation for deciding appeal; In said ca
...View More HC quashes assessee’s writ petition challenging assessment order, accepts Revenue’s preliminary objection to maintainability thereof on the ground that Maharashtra VAT Act contains multipl
...View More HC rules on validity of Section 11 of Maharashtra VAT Act and Rule 6 of Maharashtra VAT Rules dealing with constitution of VAT Tribunal, finds no illegality in provisions relating to appointment of Ad
...View More HC dismisses assessee’s writ challenging imposition of anti-circumvention duty on ‘CRS Steel above 1250 mm’ in terms of Note to Notification No. 52/2017-Cus (ADD) r/w Rule 25 of Cust
...View More HC upholds order of CESTAT that allowed CENVAT credit of duty paid by EOU on procurement of goods from sister unit, another EOU; Rejects Revenue contention that this was a case of inter-unit transfer
...View More HC reverses CESTAT order, allows credit in terms of Rule 57G of Central Excise Rules, 1944 on imported raw material on the strength of photocopy of Bill of Entry (BoE) where triplicate copy was lost d
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