High Court Rulings
HC upholds CESTAT order, absent furnishing of primary documents such as sales invoices & packing list, producing Chartered Accountant’s certificate, Balance Sheet and ledger account would no
...View More HC dismisses challenge to assessee’s selection for audit u/s 43 of West Bengal VAT Act without meeting principles of natural justice; Rejecting assessee’s plea that Commissioner is obliged
...View More HC allows assessee’s challenge to Ministry of Commerce Circular dated April 11, 2014 which restricted reimbursement of CST to goods purchased by EOU from DTA, quashes ensuing order-in-original d
...View More HC allows assessee’s writ petition, holds that STPI Circular dated January 14, 2015 denying reimbursement of CST to EOU under Paragraph 6.11(c)(i) of FTP 2009-14 in respect of purchases from oth
...View More HC dismisses Revenue appeal, allows CENVAT credit of service tax paid on input services used in manufacture of exempt goods which are exported, in terms of Rule 6(6) of CENVAT Credit Rules, 2004 (CCR)
...View More HC dismisses Revenue appeal, upholds waiver of penalties u/s 76, 77 & 78 of Finance Act where assessee discharged service tax and interest on reverse charge basis before issuance of show cause not
...View More HC disallows clubbing of 3 Advance Authorisations in terms of Public Notice No. 79 (RE-2010)/2009-14 (PN 79) which stood amended and superseded on date of filing application thereto; Notes that PN 79
...View More HC quashes recovery of interest u/s 11AB of Central Excise Act for delayed payment of duty under Additional Duties of Excise (Textile & Textile Articles) Act, 1978 absent any statutory provision u
...View More HC upholds Revisional Authority’s order, holds that rebate of excise duty under Rule 18 of Central Excise Rules is not extendable, where inputs / material is imported without payment of customs
...View More HC directs amendment to Section 63(7)(b) of Karnataka VAT Act to the effect that stay order granted by Appellate Tribunal does not stand vacated on account of lapse of time in deciding pending appeal;
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