High Court Rulings
HC rules in favour of selling dealer (assessee), finds no provision in Central Sales Tax (CST) Act or Rules thereunder to cancel C-Form issued towards concessional tax on inter-state transaction, upon
...View More HC rules that Section 5 of Limitations Act is inapplicable to revision proceedings before High Court u/s 81 of Assam VAT Act; Language employed in Section 84 of VAT Act (which provides for calculating
...View More Delhi HC rules on levy of service tax on services in relation to construction of residential complex and on preferential location charges collected by builder / developer; Relying on landmark Apex Cou
...View More HC sets aside order denying preferential customs duty benefit (Nil rated) on import of gold jewellery from Indonesia under ASEAN-India Free Trade Agreement (AIFTA), in terms of Notification No. 46/201
...View More Delhi HC strikes down Rule 5A(2) of the Service Tax Rules 1994 (as amended by Dec. 2014 notification) to the extent it empowers Service Tax Department officers, audit party deputed by Commissioner or
...View More HC confirms levy of sales tax on public auction of confiscated goods which are imported in contravention of Customs law, holds Customs Dept. as “dealer” u/s 2(e) of Bihar Finance Act 1981;
...View More HC allows writ petition, sets aside Public Notice No. PS-1/2016 dated January 27, 2016 issued by Commissioner of Narcotics in relation to import of poppy seeds, holding same in violation of fundamenta
...View More HC grants service tax exemption to contractor undertaking construction of academic complex at IIT Patna, in terms of Notification No. 25/2012-ST r/w Notification No. 2/2014-ST; Notes that IIT has been
...View More HC refuses to declare amendment to Sec 35F of Central Excise Act r/w Sec 83 of Finance Act stipulating mandatory pre-deposit, as applicable only to show cause proceedings initiated after August 6, 201
...View More HC finds restriction on transfer / sale of goods imported using ‘Served From India Scheme’ (SFIS) duty credit scrips imposed by Notification No. 91/2009-Cus, in violation of Foreign Trade
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