High Court Rulings
HC sets aside review order & demand notice issued ignoring the appellate order, statutory period of limitation and in absence of reassessment order finalizing assessee’s liability; Notes tha
...View More HC upholds revision order classifying Rasna products in concentrated powder form as “unscheduled goods”, thereby disallowing concessional rate of 4% as claimed by assessee by categorizing
...View More HC deletes condition of Bank Guarantee of 70% provisional duty that was imposed by Customs for releasing jewellery imported from Indonesia under ASEAN-India Free Trade Agreement, despite HC judgment i
...View More Kerala HC dismisses writ petitions of co-operative society (assessee), holds that construction of villas / apartments for members from advances received under agreements is taxable as ‘works con
...View More 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
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