High Court Rulings
HC quashes Settlement Commission’s order rejecting assessee’s application filed u/s 32E of Central Excise Act, with respect to two show cause notices (SCNs) and requiring separate applicat
...View More Bombay HC rules on classification of hard-anodized utensils, holds that ‘Anodized Concave Tawa’ and ‘Anodized Kadai’ sold as heat resistant cookware is classifiable as “n
...View More HC upholds inclusion of ‘freight charges’ in dealer’s taxable turnover where obligation to transport goods to purchaser is an essential element of ‘sale’ transaction; Not
...View More HC quashes reassessment proceedings instituted u/s 29 of UP VAT Act on the basis of ‘change of opinion’ consequent to SC judgment in Nokia India Pvt. Ltd.; Distinguishing said judgment whe
...View More Allahabad HC upholds jurisdiction of State Taxing Authorities to demand VAT from assessee towards royalty received from franchisee for right to use ‘Dominos Pizza’ trademark in India; Note
...View More Bombay HC quashes Settlement Commission's order rejecting application on ground of non-filing of Bill of Entry (BoE) before issuance of show cause notice (SCN) in terms of first proviso to Secti
...View More HC dismisses writ petition challenging Settlement Commission order to the extent of quantification of irregular credit taken on ineligible input services and common input services; Holds that assessee
...View More HC holds that renewal of CHA license is an administrative process and any grievance against Commissioner’s order can be resolved invoking extraordinary jurisdiction of HC under Article 226 of Co
...View More Kerala HC allows writ petition challenging provisions of Section 66E(i) r/w Section 65B(22) Section 65B(44) of Finance Act, inasmuch as they tax service provided by restaurant, eating joints or mess i
...View More HC sets aside order of VAT Tribunal, holds that additional tax in the form of Surcharge u/s 7A of Haryana VAT Act cannot be levied on taxable turnover of works contractor who opts for compounded rate
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