High Court Rulings
HC holds that interest u/s 42 of Delhi VAT Act on refund of VAT amount accrues after period specified for processing refunds/returns u/s 38(3)(a) and not from date of filing return; Observes that sub-
...View More HC rules out leviability of interest on delayed payment of Cess on Crude Oil, absent substantive provision obliging assessee to do so under Oil Industry (Development) Act 1974; Rejects Revenue’s
...View More HC allows assessee’s writ petition, remands matter w.r.t inclusion of turnover under Central Sales Tax Act, 1956 (CST Act) for computing ‘taxable turnover’ under Tamil Nadu VAT Act,
...View More HC holds that Revenue must pay interest on refund of amount of redemption fine deposited by assessee pursuant to Adjudicating Authority's order which was subsequently reversed by CESTAT, distinguishes
...View More HC holds that Commissioner of Central Excise & Service tax cannot undo the effect of Settlement Commission’s order passed u/s 32K of Central Excise Act r/w Section 83 of Finance Act, 1994 at
...View More HC upholds Single’s Judge order, holds that assessee has to avail appeal remedy under the Statute, which cannot given a go-by invoking writ jurisdiction directly; Writ Petition was preferred by
...View More HC sets aside rejection of assessee-dealers' applications under Karasamadhana Scheme 2017 (KSS) promulgated by the Karnataka Govt., holds that adjustment of amounts deposited by dealers pursuant to as
...View More HC holds that Poultry Feed Supplements that increase feed intake, maintain osmotic pressure and precise acid-base equilibrium, are eligible for exemption under U.P Trade Tax, 1948 as “Balanced C
...View More HC quashes Commercial Tax Dept. clarification that sought to deny Input Tax Credit (ITC) to assessee-purchaser in light of tax remission benefit availed by manufacturer-seller under State Industrial P
...View More HC accepts challenge to retrospective operation of Notification No. 17/2009–Cus amending Notification No. 40/2006-Cus by which a condition was stipulated requiring transferee of Duty Free Import
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