High Court Rulings
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
...View More HC dismisses Revenue's appeal, transfer of un-utilised CENVAT credit under Rule 10 of CENVAT Credit Rules, 2004 (CCR) available where assessee shifts his factory from one site to another; Rejecting Re
...View More HC dismisses Revenue’s writ appeals, affirms reimbursement of CST to EOU-assessee in respect of purchases made from other EOU in terms of Para 6 of FTP 2009-14; Upholds order of Single Judge Ben
...View More HC rejects CESTAT findings, holds that Notification No. 3/2001-CE issued u/s 5A of Central Excise Act prescribing concessional rate of duty on cars registered as 'taxis' is a special provisio
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