High Court Rulings
HC quashes reassessment notice u/s 32 and 33 r/w Sec 34 of DVAT Act invoking extended period of limitation of 6 years, absent “reasons to believe” that assessee had concealed “a subs
...View More HC allows writ petition, sets aside Public Notice No. PS-7/2015 allotting provisional quota of poppy seeds (“khas khas”) between 2 categories of importers, based on their years of import;
...View More HC allows sale of duty paid goods intended for operations within bonded warehouse (i.e. non-bonded goods) by 100% EOU, and adjustment of proceeds towards making pre-deposit before CESTAT in matter of
...View More HC sets aside Single Judge order, upholds dismissal of application by Settlement Commission in terms of Sec 32-O(1)(i) of Central Excise Act, where orders passed earlier w.r.t. 4 show cause notices im
...View More HC sets aside CESTAT order, belated filing of declaration under Rule 57-T of erstwhile Central Excise Rules 1944 can be no ground deny MODVAT credit to assessee; Applies principle laid down in Balmer
...View More HC rules in favour of Revenue, sets aside Tribunal order which quashed assessment & revisional proceedings as ‘non-est’ on sole ground that notice u/s 33 of Bombay Sales Tax Act had be
...View More HC sets aside Adjudicating Authority’s order which included ‘freight’ collected from clients & paid to transporters while computing assessee’s service tax liability; Accept
...View More HC dismisses Revenue's appeal, rebate claim filed under Rule 18 of Central Excise Rules, 2002 (CER) not subject to one year limitation as prescribed for claiming refund u/s 11B of Central Excise; Upho
...View More No warehouse charges recoverable by ‘custodian’ on release of seized imported consignments, when terms & conditions of appointment u/s 45 of Customs Act r/w Regulation 6(I) of Handling
...View More Supply of equipment under lease agreement from one State to another for use by assessee (lessee) in electricity generation & distribution constitutes deemed ‘inter-state’ sale within t
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