High Court Rulings
HC dismisses challenge to adjudication proceedings which directed confiscation of vehicle imported against concessional duty under false declaration / documents, thereby rejecting importer-assessee&rs
...View More HC extends exemption from countervailing duty (CVD) u/s 3(1) of Customs Tariff Act, 1975 (CTA) on import of transformer oil, where excise duty exempt on domestic manufacture thereof under Notification
...View More HC classifies ‘stainless steel bright bars of austenitic variety’ as “Articles made of Austenitic variety of stainless steel” under sub-serial no. 3803 of Schedule F to Customs
...View More HC sets aside service tax demand on assessee in respect of airport entry tickets sold to visitors under license granted by Airports Authority of India (AAI), while holding that CESTAT had erred in con
...View More Amount ‘receivable’ from Associated Enterprise (AE) for rendering Management or Business Consultant’s Services not leviable to service tax prior to May 10, 2008 in view of amendment
...View More HC sets aside re-assessment proceedings initiated by Joint Commissioner (JC) u/s 64 of Tamil Nadu VAT Act, 2006 (TNVAT); Accepts assessee’s contention that u/s 64(4), Commissioner alone can orde
...View More HC sets aside assessment order to the extent discount obtained from sellers was included in cement dealer’s taxable turnover, finding same contrary to definition of “turnover” u/s 2(
...View More HC holds that surgical and other allied equipment imported by a hospital for performing highly advanced eye surgeries, not taxable under Tamil Nadu VAT Act; Assessee had contested Revenue’s acti
...View More HC directs stay of proceedings pursuant to Show Cause Notice (SCN) issued by Director General of Goods Service Tax Intelligence (‘DGGSTI’) (earlier known as Directorate General of Central
...View More HC upholds sanction of refund only to extent of actual duty paid on cement and steel used in construction of Tsunami affected houses under Notification No. 32/ 2005-CE; Rejects assessee’s submis
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