High Court Rulings
HC quashes re-assessment order and consequential demand of additional tax + interest, being beyond limitation period of 8 years under Assam General Sales Tax Act, 1993 (AGST Act); Rejects Revenue&rsqu
...View More P&H HC quashes levy of VAT on builders prior to May 17, 2010, absent machinery provisions under Haryana VAT Act or Rules framed thereunder for calculation of ‘taxable turnover’; Holds
...View More HC dismisses assessee’s writ, interest on refund of excess tax paid, u/s 14-C of Orissa Sales Tax, 1947 (Act), not payable from date of first application submitted after assessment order (AO), b
...View More Kerala HC finds no limitation period for completion of assessment proceedings u/s 25(1) of Kerala VAT Act, says 5 years’ period provided thereto is only applicable for initiation thereof and in
...View More HC sets aside CESTAT order which dismissed assessee’s appeal against findings of Designated Authority and issue of Notification No. 9/2015-Cus (ADD) imposing anti-dumping duty on the ground that
...View More HC upholds luxury tax on ‘lawns’ rented separately by persons for wedding functions / receptions, prior to March 9, 2007 under Rajasthan Tax on Luxuries (Hotel & Lodging Houses) Act, 1
...View More HC dismisses assessee’s writ petition challenging rejection of refund claim of excise duty paid under protest on captively consumed ‘clinker’ despite favourable SC decision, on groun
...View More Delhi HC holds that furnishing of statutory forms under the CST Act in terms of Section 38(7)(c) and (d) of DVAT Act is not a mandatory requirement for processing refund claims by Authorities, states
...View More HC rejects challenge to Notification No. 93/2008-Cus stipulating limitation period of 1 year for claiming refund of Special Additional Duty (SAD) from date of payment thereof, holds that only one cond
...View More HC directs reversal of input credit against clearance of aluminium castings under claim of duty remission by buyer for use in specific industrial process, in terms of Chapter X r/w Rule 57C of Central
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