High Court Rulings
HC rejects CESTAT findings, penalties not simultaneously imposable u/s 76 and 78 of Finance Act, 1994, even before insertion of proviso to Section 78 w.e.f. May 2008, relies on various HC rulings in t
...View More HC allows writ petitions, quashes DGFT clarification dated September 23, 2014 restricting the benefit of ‘Incremental Export Incentivisation Scheme’ (IEIS) for last quarter of 2012-13 to 2
...View More HC rejects assessee's claim for conversion of Duty Exemption Entitlement Certificate (DEEC) shipping bill into Drawback shipping bill, sought on account of failure to utilize Advance License for duty
...View More HC refuses to exercise powers u/s 61 of Bombay Sales Tax Act, upholds Tribunal order dismissing reference application against revision of assessment order for the period 1992-93; Revising Authority pa
...View More HC rules in favour of Revenue, upholds assessment u/s 33(3) of Bombay Sales Tax Act and consequent penalty in terms of Explanation I to Sec. 36(2)(c) thereof; Rejects assessee’s stand that since
...View More HC upholds CESTAT order, allows cross-utilisation of CENVAT credit between 2 units without pro rata distribution by input service distributor (ISD), absent any restriction before insertion of clause (
...View More HC quashes levy of purchase tax u/s 4(4)(iii) of APVAT Act on stock transfer of goods against ‘Form F’ intended for exports through branch in another State (i.e. Kerala), holds State of AP
...View More Delhi HC admits writ petition, refrains DGCEI from taking coercive steps against MakeMyTrip or any of its officials till next hearing in case involving failure to deposit service tax dues collected fr
...View More HC allows Mercedes Benz's appeal, sets aside CESTAT order to the extent it directed apportionment of credit of common input services used both in relation to manufacture of goods and trading activitie
...View More HC sets aside assessment orders, no sales tax exigible on pure labour contracts under Delhi Sales Tax on Works Contract Act 1999 (Act); Combined reading of Act & Rules thereof indicates that same
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