High Court Rulings
HC rules on taxability of business support services, viz. project management, rendered by assessee-company’s SEZ unit to DTA unit; Rejects assessee’s contention that no service tax is char
...View More HC overrules Single Judge, upholds re-assessment pursuant to Commissioner of Commercial Taxes clarification thereby confirming taxation of ‘paving bricks’ / ‘blocks’ at 12.5% i
...View More HC allows VAT exemption on supply of Ready Mix Concrete to SEZ developer for authorized operations in terms of Notification GOMs No. 193 dated December 30, 2006 r/w Circular No. 25 of 2014 dated May 3
...View More HC directs Commissioner of Customs to re-determine whether ‘spare’ or ‘extra’ amounts deposited during ‘investigation & audit’ proceedings can be adjusted towar
...View More HC allows Revenue appeal, sets aside CESTAT order which allowed CENVAT credit on entire Captive Power Plant without examining eligibility of individual components used therein as “inputs”
...View More HC refuses to invoke writ jurisdiction under Article 226 of Constitution against reassessment order u/s 39(1) of Karnataka VAT Act, in view of efficacious alternate remedy of appeal u/s 62; Principles
...View More HC dismisses writ appeal against Single Judge decision, upholds prohibition of CHA / Customs Broker from operating at Customs Zone, under Regulation 21 of Customs House Agents Licensing Regulations (C
...View More HC partially allows appeal, sets aside penalty in view of confusion / doubt over taxability of transformer oil brought into local area for consumption, under Karnataka Tax on Entry of Goods Act; Concu
...View More Bombay HC comes down heavily on dismal state of affairs prevalent in Maharashtra State Administration Dept., pursuant to refusal by retired District Judge to join as Judicial Member of Sales Tax Tribu
...View More HC upholds Tribunal order denying exemption to GAIL w.r.t. manufactured LPG, states that as per Entry 21A of Schedule A of Maharashtra VAT Act, such benefit would be available only for “LPG supp
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