High Court Rulings
HC rules out inclusion of purchase turnover for purpose of arriving at taxable turnover, to levy 1% tax under Tamil Nadu Additional Sales Tax Act, 1979; Accepts assessee’s contention that turnov
...View More HC upholds validity of Form I issued by Commissioner of Commercial Tax u/s 8 of CST Act in respect of goods supplied to SEZ unit of Reliance Petroleum Ltd. for period post June 7, 2005; Rejects Revenu
...View More HC upholds non-taxability of chit funds business prior to 2015, states that issue is no longer res integra in view of SC decision in Margadarshi Chit Funds (P) Ltd. & Ors; Observes that chit trans
...View More HC sets aside condition of furnishing bank guarantee for remaining service tax dues, for granting bail to petitioners in a tax evasion case; Notes that pursuant to investigation by DGGSTI, offence u/s
...View More HC holds that return of Kerosene after extraction of N-Paraffin required for manufacturing 'Linear Alkyl Benzenes' (LAB) by Reliance Industries Ltd. (RIL) to Bharat Petroleum Corporation Ltd. (BPCL) c
...View More HC quashes reassessment u/s 39 of Karnataka VAT Act denying input tax credit (ITC) to assessee-lessor on ground that tax invoice in respect of purchase of motor vehicles did not bear its name; Accepts
...View More HC upholds recovery of refunded Input Tax Credit u/s 10(5) r/w Section 69(1) of Karnataka VAT Act despite repeal of said enactment w.e.f. July 2017 vide Karnataka GST Act, 2017; Perusing repeals
...View More HC dismisses Custom Broker’s writ petition against prohibition order under Regulation 23 of Customs Brokers Licensing Regulations, 2013 for alleged mis-declaration of rate of duty applicable on
...View More Full Bench of Telangana & AP HC rules that writ petition under Article 226 of Constitution would lie against order-in-original (adjudication order) against which an appeal was filed and dismissed
...View More Bombay HC upholds rejection of application under Voluntary Compliance Encouragement Scheme 2013 (VCES) upon discharge of service tax dues beyond stipulated deadline; Perusing the scheme enunciated und
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