High Court Rulings
Right to appeal a statutory right and pre-deposit only a procedural requirement, hence, delay in fulfilling said requirement cannot extinguish substantial right of appeal, distinguishes SC ruling in L
...View More HC upholds CESTAT’s findings, absent specific provision for penalty, either under Rule 3 of Automobile Cess Rules, 1984 (Cess Rules) or parental Act, Industries (Development and Regulation) Act,
...View More Gujarat HC declares inclusion of export clearances to 'Nepal' for computing SSI exemption threshold of Rs. 1.5 Cr as per Explanation Clause (G) to Notification No. 8/2003 as 'unconstitutional' w.e.f.
...View More HC allows writ, no anti-dumping duty (ADD) can be levied and collected during “gap period” between lapse of provisional duty (which is 6 months from date of imposition) and imposition of f
...View More HC quashes challenge to jurisdiction of single Member bench of Appellate Tribunal (AT) to hear and decide appeals u/s 73 of Delhi VAT Act (DVAT Act); Rejects assessees’ contention that in the ab
...View More HC quashes challenge to Finance Ministry's letter thereby holding assessee's case unfit for issuance of Notification u/s 11C of Central Excise Act extending excise duty exemption to units manufacturin
...View More HC dismisses assessee's challenge to legality of Circular No. 2T of 2010, holds, furnishing of Form F where goods returned back after job-work is a requirement in law and only if same fulfilled, burde
...View More Gujarat HC rules on taxability of Kerosene for public distribution system (PDS) and Liquified Petroleum Gas (LPG) for domestic use, sold in bulk to various Oil Marketing Companies (OMCs) under Gujarat
...View More HC rules in favour of Revenue, upholds Bombay HC’s jurisdiction to entertain and decide appeal w.r.t. matter arising from Union Territory of Dadra and Nagar Haveli (UT) u/s 36(b)(iii) of Central
...View More No law can be laid down in an interim order, procedure adopted by CESTAT in clubbing together 192 cases relating to refund under Rule 5 of CENVAT Credit Rules and passing common interim order is &ldqu
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