High Court Rulings
HC grants interest on delayed refund of differential duty deposited during DRI investigation of imported consignments, u/s 27A of Customs Act; Observes that the deposit partook the nature of ‘du
...View More HC upholds constitutional validity of second proviso to Section 3(2) of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act 1993 (Entry Tax Act) which grants set-off
...View More Patna HC confirms validity of appointment of retired Commercial Taxes Department official as Member (Accounts) of Tribunal u/s 9(3) of Bihar VAT Act 2005 (Vat Act); Rejecting the argument of Commercia
...View More HC allows refund of unutilized CENVAT credit in respect of services exported from unregistered premises; Rejects Revenue’s reliance on Notification No. 5/2006-CE (NT), Rule 5 of CENVAT Credit Ru
...View More HC holds that food supplied by restaurant to employees at subsidized rate, would not qualify as ‘service’; Notes that to come within the purview of definition of ‘service’, cer
...View More HC upholds penalty u/s 114 of Customs Act on Container Freight Station (CFS / assessee) for clandestine substitution of goods at the time of transportation to the port of export; Rejects assessee&rsqu
...View More HC allows assessee’s writ petition, directs release of “air conditioner parts & coolant oil” detained by State officials for lack of transit pass despite furnishing of other lega
...View More Bombay HC quashes order rejecting application under Voluntary Compliance Encouragement Scheme, 2013 (VCES 2013); States that application cannot be rejected on the ground that payment of service tax wa
...View More HC rules on maintainability of appeal u/s 35G of Central Excise Act in respect of question of availability of ‘area based exemption’ benefit under Notification No. 50/2003-CE as a new indu
...View More HC rejects waiver of interest and penalty under Central Excise Act, absent specific mention in scheme approved by Board for Industrial and Financial Reconstruction (BIFR) for winding up of Company; No
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