High Court Rulings
HC rules on entitlement of first charge to the State Commercial Tax Dept. for sales tax dues over and above the claims of all other secured creditors in a company winding-up proceedings; Observes that
...View More HC quashes CBEC Circular dated October 6, 2015 which inter alia denies the benefit of preferential customs duty on import of jewellery from Indonesia under the ASEAN- India Free Trade Agreement (AIFTA
...View More HC rules that writ jurisdiction under Article 226 of Constitution cannot be invoked for condonation of delay in filing appeal beyond stipulated 90 days limitation u/s 35 of Central Excise Act; Followi
...View More HC quashes challenge to levy of service tax on admission & access to entertainment events & amusement facilities w.e.f. 2015, holds such imposition does not result in Union trenching upon excl
...View More HC dismisses assessee's revision petition, carry forward of rejected input tax credit pertaining to purchased capital goods to subsequent year not maintainable in terms of Sec 12 of Karnataka VAT (KVA
...View More HC quashes CBEC Circular No. 19/2013-Cus classifying ‘Disposable Sterilized Dialyzer’ and ‘Microbarrier’ used for filtering blood under CTH 8421 attracting higher rate of custo
...View More HC upholds revocation of customs broker license suspension upon competent authority’s failure to pass order within 15 days of hearing the broker, in terms of Regulation 19 of Customs Broker Lice
...View More HC allows writ petition against show cause notice issued invoking extended limitation period and consequent notice of hearing nearly 7 years thereafter, in relation to service tax demand on constructi
...View More HC restrains Revenue from recovering MODVAT credit of duty paid on High Speed Diesel (HSD) Oil used both for generation of electricity and as fuel in manufacture of two-wheelers, prior to March 1, 199
...View More HC rules in favour of assessee, product ‘Nutralite’, a fat spread, classifiable as “Edible Oil” under Entry 31 of Schedule III to Karnataka VAT Act, taxable at rate of 5.5%; Re
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