High Court Rulings
HC rules in favour of Revenue involving Karnataka VAT law and disallows input tax credit claimed by assessee on the basis of formula in case of common inputs, states since the assessee was involved in
...View More HC upholds absolute confiscation of foreign currency that was smuggled out of India, but bought back in concealed form upon deportation of assessees, u/s 113 of Customs Act; Notes that smuggling in re
...View More HC rules on entitlement of refund of tax deposited u/s 57 of Odisha VAT Act, pursuant to first appellate order reducing the quantum thereof payable by assessee-dealer; As per said Section, it is duty
...View More HC allows duty drawback of Basic Customs Duty (BCD) on export of final product, though import duty on inputs and raw materials utilized therein paid through debit in Duty Entitlement Pass Book (DEPB)
...View More HC quashes reassessment against works contract dealer, holds that unless composition scheme certificate granted in terms of Sec 15 of Karnataka VAT Act is cancelled, VATO has no power to assess / reas
...View More Orissa HC refuses to entertain writ petition against confirmation of excise duty on process of crushing and screening of extracted iron ores, in light of alternative appeal remedy u/s 35B of Central E
...View More Gujarat HC grants refund of Education Cess & Secondary and Higher Secondary Education Cess (‘Cesses’) paid by assessee under mistake of law on Oil Cess levied u/s 15 of Oil Industry De
...View More HC Division Bench allows dealer’s appeal against Single Judge order, sets aside Revisional Authority’s decision refusing to exercise powers u/s 62 of Madhya Pradesh Vanijyik Kar Adhiniyam,
...View More HC affirms power of VAT Tribunal to impose condition of pre-deposit and subsequently dismiss the appeal for non-fulfilment thereof, despite pendency of application before Board for Industrial & Fi
...View More HC quashes recovery of amount due to Central Govt. by Central Excise Officer u/s 87 of Finance Act in view of proceedings for recovery of short-paid, unpaid service tax u/s 73 pending before Appellate
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