High Court Rulings
Delhi HC dismisses 10 writ petitions – 6 challenging the decision of Designated Authority (‘DA’) not to initiate Sunset Review (‘SSR’) and consequently, not extend the pe
...View More HC dismisses challenge to constitutional validity of Explanation to Section 2(11) of Bombay Sales Tax Act, 1954 (BST Act) which deems ‘Port Trust’ as a “dealer”; States, from a
...View More HC condemns Revenue’s refusal to finalize adjudication proceedings to determine correct Customs Tariff Heading in respect of equipment imported for providing communications, network and broadban
...View More Gujarat HC upholds decision of DGFT to set aside order of Jt. DGFT dropping the proceedings for ab initio cancellation of Duty Free Credit Entitlement scrips u/s 9(4) and imposition of fiscal penalty
...View More HC dismisses challenge to Section 4A of Central Excise Act insofar as duty was required to be paid on PP Medicaments on the basis of MRP as reduced by abatement of 35%; Rejects assessee’s conten
...View More Delhi HC holds Section 9(2)(g) of Delhi Value Added Tax, 2004 (“DVAT Act‟) to the extent it disallows Input Tax Credit (ITC) to purchaser due to default of selling dealer in depositing tax, as
...View More HC sets aside re-assessment order passed by Assessing Authority (AA) accepting some monthly revised returns while rejecting some on ground of non-mention of additional tax liability and proof of payme
...View More HC refuses to exercise extraordinary writ jurisdiction under Article 226 of Constitution against its revision order passed u/s 11 of U.P. Sales Tax Act, 1948; Notes assessee’s grievance that dem
...View More Burnt coal residue from paper manufacturing process classifiable as “coal including coke in all its form….”, taxable at 4% under U.P. VAT Act as it retains its combustible propertie
...View More HC overrules Tribunal, holds that purchase of goods viz. mentha oil by a branch and dispatch outside State to Head Office not taxable as ‘sale within State’; Rejects Revenue contention tha
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