High Court Rulings
HC allows writ appeal, sets aside re-assessment undertaken by proper officer absent passing of speaking order within 15 days thereof in terms of Section 17(5) of Customs Act; Notes that assessee prese
...View More HC holds that ‘detention’ of goods by Customs authorities does not amount to ‘seizure’ thereof and consequently, finds no fault in denial of unconditional release of goods wher
...View More HC dismisses writ petition, holds that area based excise duty exemption under Notification No. 50/2003-CE not extendable to National Calamity Contingent Duty (NCCD) and Cesses thereon; Rejects assesse
...View More Orissa HC upholds Tribunal, ballasts, boulders or chips supplied to Railways is “mineral” as per Entry 117 of Schedule provided under Orissa Sales Tax Act, 1947 (Act), exigible to ta
...View More HC finds no merit in writ petition, upholds confirmation of service tax demand against assessee thereby rejecting contention that show cause notice was issued without application of mind and in violat
...View More HC concurs with VAT Tribunal, classifies Titan’s ‘Nebula’ watch with precious stones / metals / diamonds as “Jewellery” taxable at 1% under Entry 13(ii) of Schedule-II to
...View More HC dismisses Revenue appeal, denial of MODVAT / CENVAT credit for lack of correlation between input scrap actually received and used in manufacture of excisable goods vis-a-vis scrap described in invo
...View More HC holds that ‘bearings’ manufactured for motor vehicles and agricultural tractors are covered by specific Entry C-II-146 of Bombay Sales Tax Act, 1959 (Act), not Entry C-II-102 as “
...View More Input Tax Credit not reversible by purchasing dealer under TNVAT Act where there is a mismatch of returns filed by such dealer with that of selling dealer; HC notes that since statute is silent on pro
...View More HC allows assessee’s writ, quashes cancellation of advance license where Export Obligation (EO) discharged in Indian Rupees (INR), rejecting Revenue’s plea that said license could be issue
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