High Court Rulings
HC upholds classification of MS Re-Rollable consisting of used rails as 'Scrap' under Customs Tariff Heading (CTH) 7204 3000 taxable at 5% BCD; Rejects Revenue contention that goods were restricted in
...View More HC holds that Customs authorities cannot add more than 20% of FOB value as ‘freight charges’ to arrive at assessable value of imported goods, under Rule 10(2)(a) of Customs Valuation (Dete
...View More HC sets aside service tax order for violation of natural justice principles and dismissal of appeal on grounds of limitation, noting that assessee is an Indian cricketer and part of IPL franchise and
...View More HC disallows online Form C generation facility upon default in payment of self-assessed tax liability along with submission of returns, under Puducherry VAT Act; Rejects assessee’s plea that sin
...View More HC quashes differential service tax demand of Rs. 1.70 Cr (approx.) raised on builder on the basis of value declared as ‘Revenue from Operations’ in P&L Account vis-a-vis ST-3 Returns;
...View More HC quashes revisional proceedings initiated by Jt. Commissioner in exercise of powers u/s 63-A(1) of Karnataka VAT Act pending re-assessment by Dy. Commissioner u/s 39(2)(e); Notes that proceedings u/
...View More HC quashes re-assessment u/s 39(1) of Karnataka VAT Act subjecting an erstwhile composition dealer to regular VAT at 14.5% for the period prior to cancellation of composition certificate issued under
...View More HC sets aside CESTAT order which refused to admit appeal on ground that penalty for misuse of Focus Product Scheme scrip was less than Rs. 2 lakhs, in terms of Section 129A of Customs Act; While third
...View More HC rejects assessee’s challenge to final findings of Designated Authority (DA) imposing anti-dumping duty (ADD) on Graphite Electrode imported from China vide Notification dated May 20
...View More HC holds that ‘ice cream’ specifically included in notified list of goods taxable at 12.5% under entry 64(9) is not eligible for compounding scheme as applicable to ‘cooked food&rsqu
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