High Court Rulings
HC quashes remand order of CESTAT u/s 86 of Finance Act r/w Section 35C of Central Excise Act against setting aside of service tax levy on equipment leases, loan against hypothecation, and hire p
...View More HC allows refund under Rule 5 of CENVAT Credit Rules, 2002 r/w Notification No. 11/2002–CE (NT) equal to amount of CENVAT credit balance lying in account as at end of relevant quarter; Rejects R
...View More Delhi HC rules on taxation of tour operator services in pre-GST era, holds that services provided by tour operators to foreign tourists visiting India and neighboring countries during the period July
...View More HC directs Department of Trade & Taxes (DT&T) to pay outstanding fees to Chartered Accountant Firm who conducted special audit of dealers under provisions of Section 58A of Delhi VAT Act, at t
...View More HC holds that notice u/s 55 of Tamil Nadu General Sales Tax Act (TNGST Act) seeking to rectify revised assessment order passed pursuant to Appellate Authority’s directions, is without jurisdicti
...View More Delhi HC finds prima facie merit in the challenge to GST (Compensation to States) Act 2017 insofar as it contemplates levy of “a cess on such intra-State supplies of goods or services or both&rd
...View More HC dismisses assessee’s appeal, upholds orders pertaining to default assessment of tax, interest and penalty issued by VATO (Audit) in terms of Delhi Value Added Tax Act, 2004 (DVAT); Rejects as
...View More HC allows assessee’s writ, quashes issuance of default notices and order of VAT officer (VATO) imposing tax, interest and penalty under provisions of Delhi VAT Act, 2004 (DVAT) on ground of lack
...View More HC holds that Commissioner (Appeals) is empowered to remand portion of assessment to Adjudicating Authority for reconsideration, in terms of Section 85 of Finance Act; Rejects assessee’s relianc
...View More HC allows MODVAT credit in respect of ‘Single Point Mooring’ system situated in the seabed, used for unloading of imported and coastal consignments and pumping of raw materials viz. Naptha
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