High Court Rulings
Bombay HC grants interest on delayed customs duty refund to importer-assessee u/s 27A of Customs Act; Notes that refund application was initially rejected by Revenue for want of Essentiality Certifica
...View More HC quashes majority order of Settlement Commission which rejected the settlement application on ground of non-cooperation during the proceedings, non-payment of any admitted customs duty and interest
...View More HC considers PIL filed by Taxation Bar Association seeking release of withheld VAT refunds alongwith interest u/s 42 of Delhi VAT Act and exemplary damages to all aggrieved registered dealers; Associa
...View More HC overrules CESTAT, disallows refund of service tax under Notification No. 41/2007-ST in relation to services availed for transportation of iron ore to port of export, absent specific mention of deta
...View More HC allows refund of amounts paid under protest as service tax on construction activity prior to insertion of taxable categories u/s 65(105)(zzq) and (zzh) of Finance Act w.e.f. July 1, 2010; Rejects R
...View More Madras HC rules that once provisional assessment is finalized by Adjudicating Authority where assessee agrees with valuation adopted for inter unit transfer, the letter of Superintendent quantifying t
...View More HC dismisses Revenue’s writ appeals, confirms non-reversal of input tax credit by purchasing dealers upon retrospective cancellation of selling dealers’ registration certificates under Tam
...View More HC allows clearance of imported goods from customs bonded warehouse for sale to customers in India, without further attachment by VAT authorities in terms of Section 45(1) of Gujarat VAT Act; Notes Re
...View More Bombay HC treats ‘Bagasse’ as “Sugarcane” commercially covered under Schedule Entry A-44, so as to render sale thereof tax free u/s 5 of Bombay Sales Tax Act; Referring to defi
...View More HC rules on classification of protein powders, holds that same are taxable at 5% under Schedule Entry C-107 (11)(g) of MVAT Act as “Powders, Tablets, Cubes, Crystals and other solids or liq
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