High Court Rulings
HC holds that MS structurals, cement, iron and steel supporting ‘plant & machinery’ that is used to manufacture final product viz. sugar & molasses, are an integral part thereof an
...View More Delhi HC modifies interim order, re-iterates that no coercive action be taken against advocates/ law firms of advocates including LLPs providing legal services, for non-compliance with any legal requi
...View More HC holds that exchange of old cars for new ones by authorized dealers of Maruti Udyg Ltd. constitutes ‘sale’, not liable to service tax as intermediary / agent / broker rendering ‘Bu
...View More HC overrules CESTAT, holds that physician samples supplied free of cost for promoting business shall be valued at 115% of cost of production, in terms of Circular dated July 1, 2002; Accepts assessee&
...View More Delhi HC directs Centre & State to abstain from coercive action against lawyer or law firms for non-compliance with any legal requirement under GST law, till clarification is issued by Govt. regar
...View More HC allows assessee’s appeal, absent statutory prescription customs authorities cannot recover interest u/s 28AB of Customs Act, 1962 (Act) for non-fulfilment of Export Obligation
...View More HC sets aside CESTAT order, holds that extended period of limitation u/s 11A of Central Excise Act is not invokable for mere non-disclosure of information relating to use of brand name
...View More Bombay HC dismissed PIL seeking deferment of GST implementation, holding that, levy and collection of taxes on goods and services has sanction of law in terms of Article 265 of Constitution of India;
...View More HC holds time limit prescribed u/s 27 of Customs Act, 1962 inapplicable to refund of amount realised by Revenue upon enforcement of Bank Guarantee (BG), relies upon SC ratio in Oswal Agro Mills Ltd.;
...View More HC upholds CESTAT order denying refund of service tax inadvertently paid on reverse charge basis prior to introduction of Section 66A in Finance Act, being beyond limitation period prescribed u/s 11B
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