High Court Rulings
HC accords retrospective effect to ‘substitution’ of entry ‘5402’ with ‘540247’ in Notification No. 51/2015-Cus (ADD) vide subsequent Notification No. 5/2016-Cus (A
...View More HC denies concessional duty benefit to manufacturer under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 upon diversion of imported goods for man
...View More HC upholds Revenue’s classification of "Rooh Afza" as an ‘unclassified item’ under Schedule V of U. P. VAT Act liable to tax @ 12.5%, in lieu of 4% VAT discharged by assessee as &lsq
...View More HC rules out applicability of unjust enrichment principle as provided u/s 11B of Central Excise Act to refund / adjustment of excess duty upon finalization of provisional assessment, in terms of Rule
...View More HC upholds computation of evaded excise duty in respect of ‘gutkha’ on the basis of assessee’s production capacity and unaccounted purchases of packing material; Rejects assessee&rsq
...View More HC upholds penalty u/s 70(2) of Karnataka VAT Act where assessee availed ITC on the basis of fake and false invoices of non-existent selling dealers; Rejects assessee’s claim that since Assessin
...View More HC holds that credit received in dealer’s ‘Spare Part Account’ towards replacement of parts under automobile manufacturer’s warranty scheme, should be treated as actual ‘
...View More Bombay HC allows provisional release of detained imported goods upon execution of bond equal to 100% of assessable value and furnishing of bank guarantee of Rs. 1.40 Cr, which would be kept alive till
...View More HC dismisses Revenue appeal, allows refund of Special Additional Duty (SAD) under Notification No. 102/2007-Cus despite non-mention of words indicating ‘unavailability of credit of such dut
...View More Bombay HC upholds revision of assessment order post grant of benefit under Amnesty Scheme in respect of works contract tax; Rejects assessee’s contention that in absence of order passed under Am
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