High Court Rulings
HC overturns CESTAT order denying refund of service tax paid in respect of ‘Clearing & Forwarding Agent’ services availed during the period October 16, 1998 to September 1, 1999; Notes
...View More Delhi HC refuses to declare imposition of 4% Special Additional Duty (SAD) on import of ‘sulphur’ and ‘rock phosphate’ during the period 2002-03 owing to market conditions, whi
...View More HC holds that no purchase tax u/s 12 of Assam VAT Act, 2003 will be applicable on ‘supari’ dispatched outside State by way of ‘stock transfer’, since ‘sale price’ t
...View More HC denies sales tax incentive / exemption under “Incentive Scheme 2001 for Economic Development of Kutch District” (Scheme) for investment made / expenditure incurred after completion of s
...View More HC dismisses assessee’s review petition, refuses to intervene with order passed by Division Bench (DB) holding a trader, an importer of ‘Boric Acid’ for ‘non-insecticidal use&r
...View More HC allows assessee’s appeal, sets aside CESTAT’s order pertaining to revocation of Customs Broker License on failure to comply with mandatory time limits set out under Customs Brokers Lice
...View More HC allows assessee’s writ, holds that Customs authorities cannot dispose of confiscated goods (i.e. broadcasting equipment) in auction during pendency of adjudication and without giving notice t
...View More HC dismisses assessee’s writ, refuses to set aside order passed by Settlement Commission’s u/s 32E of Central Excise Act, 1944, which recorded certain findings about clandestine removal of
...View More HC allows assessee’s appeal, sets aside CESTAT order which denied SSI exemption on ground that turnover of manufactured electric furnace and heating elements exceeded turnover limit prescribed u
...View More HC allows assessee’s writ, quashes notice of default assessment order (AO) issued on last day of expiry of limitation period and after a writ petition has been filed by assessee seeking directio
...View More