High Court Rulings
HC rules partially in favour of assessee, sets aside directions / observations of Commissioner (Appeals) and CESTAT inasmuch as they adjudicated upon the aspect of clandestine removal of goods, despit
...View More Bombay HC dismisses writ petition filed by Mahyco Monsanto Biotech (India) Pvt. Ltd. (Monsanto) challenging levy of Maharashtra VAT on supply of hybrid cotton seed impregnated with proprietary protect
...View More HC upholds constitutional validity of Sec. 65(105)(zzzzv) and Sec. 66E(i) r/w Sec. 65(22) & Sec. 65(44) of Finance Act and Rule 2C of Service Tax (Determination of Value) Rules 2006, inasmuch as s
...View More HC refuses to condone delay of 548 and 2288 days in filing appeals u/s 27 of MVAT Act by Revenue against Maharashtra Sales Tax Tribunal orders, absent ‘sufficient cause’; Notes that as per
...View More HC rules that dealer shall be entitled to adjust notional Input Tax Credit (ITC) claimed on purchase price of secondhand motor vehicles, when ultimately sold to his customers; Quashes assessment order
...View More Subsidy granted by Tata Teleservices Limited to CDMA handsets distributor (assessee) towards connections sold to customers, not includible in sale price of handsets as ‘other valuable considerat
...View More Delhi HC grants refund of excess countervailing duty (CVD) paid by assessee on import of mobile phones, in terms of Sec 27 of Customs Act r/w Notification No. 12/2012-CE; Notes that assessee had paid
...View More Delhi HC quashes challenge to levy of service tax w.e.f. June 1, 2015 on persons who manufacture alcoholic liquor for human consumption on job-work basis; Rejects petitioners’ argument that Parl
...View More HC quashes order which rejected assessee’s application for settlement of service tax dues towards mining, industrial construction and erection, commissioning & installation services on groun
...View More Bombay HC upholds levy of Entry Tax on ‘Low Sulphur Fuel Oil’ and ‘Low Sulphur Waxy Residue’ imported by Tata Power Company Limited (assessee) from outside India, under Maharas
...View More