High Court Rulings
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
...View More HC holds ‘Swad’ candy as an ayurvedic medicine and not confectionary, thereby taxable at 6% under Rajasthan Sales Tax Act; Rejects Revenue contention that since ‘Swad’ candy is
...View More HC dismisses writ, finds no fault in imposition of penalty where assessee failed to produce bank certificate evidencing credit of sales proceeds in its account, to prove export obligation (EO) fulfill
...View More HC refuses to exercise writ jurisdiction at show cause notice stage, where service tax has been demanded from Primary Agricultural Credit Society (assessee) under “banking & other financial
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