High Court Rulings
HC dismisses challenge to 1-year extension of Anti-dumping duty (ADD) on import of ‘plain gypsum plaster board’ vide Notification No. 26/2017-Cus (ADD), absent void/gap between expiration
...View More HC quashes re-assessment proceedings which revoked exemption of turnover on stock transfer of semi-finished goods u/s 6A of CST Act on strength of declaration in Form-F, absent fraud, misrepresentatio
...View More No excise duty payable on molasses stored in earthen pits, viz. katcha pits located within the factory premises; HC rejects Revenue contention that since molasses were stored in earthen pits without r
...View More HC rejects challenge to Notification dated April 7, 2006 restricting import of boric acid for non- insecticidal purposes subject to import permit issued by Central Insecticide Board and Registration C
...View More Delhi HC issues notice to Revenue, shall hear petition challenging curtailment of duty exemption benefits under Advance Authorisation scheme of Foreign Trade Policy, post implementation of GST; While
...View More HC allows assessee’s writ petition, holds Revenue’s action in terms of Circular dated November 16, 2009 not allowing assessee to generate online Form-C on ground of non-payment of self-ass
...View More HC upholds taxability of ‘Ujala Supreme’ Fabric / Laundry Whitener at 4% or 5% as “Synthetic Organic Colouring Matter” under Entry 69, sub-entry 119 of Part-B of Schedule-IV to
...View More 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
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