High Court Rulings
HC upholds Constitutional validity of Explanation to Section 65(105)(zzc) of Finance Act clarifying levy of service tax to all training and coaching centres, including non-profit oriented educational
...View More HC rejects exercise of revisionary powers u/s 74A of Delhi VAT Act against order of Objection Hearing Authority (OHA) which granted refund of excess input tax credit arising from inter-state sale of p
...View More HC quashes CESTAT order to the extent that observations therein were beyond the scope of appeal filed by assessee; Notes that claim of assessee before CESTAT pertained to entitlement of excise duty ex
...View More HC holds that Rule 20 of Punjab VAT Rules prescribing time limit of 90 days for claiming back Input Tax Credit (ITC) reversed for goods sent for job work, is not ultra vires Section 13 of Punjab VAT A
...View More HC allows writ petition, directs Delhi VAT authorities to issue F Forms giving bifurcated details in respect of stock transfers after expiry of prescribed period u/s 28 of Delhi VAT Act, following rec
...View More HC grants interest on delayed refund of differential duty deposited during DRI investigation of imported consignments, u/s 27A of Customs Act; Observes that the deposit partook the nature of ‘du
...View More HC upholds constitutional validity of second proviso to Section 3(2) of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act 1993 (Entry Tax Act) which grants set-off
...View More Patna HC confirms validity of appointment of retired Commercial Taxes Department official as Member (Accounts) of Tribunal u/s 9(3) of Bihar VAT Act 2005 (Vat Act); Rejecting the argument of Commercia
...View More HC allows refund of unutilized CENVAT credit in respect of services exported from unregistered premises; Rejects Revenue’s reliance on Notification No. 5/2006-CE (NT), Rule 5 of CENVAT Credit Ru
...View More HC holds that food supplied by restaurant to employees at subsidized rate, would not qualify as ‘service’; Notes that to come within the purview of definition of ‘service’, cer
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