High Court Rulings
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
...View More HC denies permission to assessee to furnish security by way of bank guarantee in the event of default of EPCG license obligation extended by 10 years under approved BIFR scheme; Finds assessee’s
...View More HC upholds classification of ‘bitumen emulsion’ as “bitumen” under Entry 14 of Part-I of Schedule C to West Bengal VAT Act, taxable at concessional rate of 5%; Relying on SC ru
...View More HC reverses Single Judge order, no purchase tax under Tamil Nadu VAT Act applicable on inter-state stock transfer to DTA branches by SEZ unit, in terms of Sec 12(1)(a) of Tamil Nadu SEZ Act; Such acti
...View More HC allows writ petition filed by the assessee-exporter, quashes show-cause notice issued by the customs authorities allegging irregularities in exports; HC notes that DGFT had already examined in deta
...View More HC rules in favor of Revenue, dealers carrying-on business in railway area liable to pay entry tax upon the goods brought into the railway area under Chhattisgarh's 1976 entry tax law; HC rejects asse
...View More HC rules in favor of Revenue, holds that the 'principle of unjust enrichment' would be applicable to every case of refund claim irrespective of the reason for claiming such refund, relies on principle
...View More HC rules in favour of assessees, rejection of applications under Delhi Tax Compliance Achievement Scheme, 2013 (Scheme) by Addl. Commissioner acting as ‘Designated Authority’ unsustainable
...View More HC’s Single Judge Bench dismisses writ petition challenging constitutional validity of Notification dated February 28, 2014 exempting Bar & Restaurants in rural areas from tax under Karnatak
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