High Court Rulings
HC dismisses assessee’s writ petition, upholds rejection of declaration filed under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES), where matter was under audit consideration
...View More HC quashes attaching of Bank Accounts belonging to assessee despite pendency of appeals and stay applications against re-assessment orders before First Appellate Authority; Though Revenue authorities
...View More Disposal of hypothecated cars repossessed from defaulting borrowers by a Bank constitutes ‘sale’ under Delhi Sales Tax Act; ‘Dealer’ u/s 2(e) inter alia includes “an auct
...View More HC allows Revenue appeal, CESTAT not justified in granting / extending benefit of reduced penalty of 25% in terms of 3rd proviso to Sec 78(1) of Finance Act within 30 days of its order; In order to av
...View More Interest on wrong utilization of Additional Excise Duty (Goods of Special Importance) [AED(GSI)] towards payment of Basic Excise Duty and Special Excise Duty, recoverable in terms of Rule 12 of CENVAT
...View More HC refuses to review Division Bench order that dismissed writ petition and relegated assessee to appellate remedy under Andhra Pradesh VAT Act against assessment orders; A review proceeding cannot be
...View More Delhi HC reverses Tribunal majority view, assessee-dealers entitled to tax exemption on purchase of goods at ‘first point’ / ‘extended first point’ against declaration in Form
...View More HC dismisses Revenue appeal, management & administration of entire business of manufacture and sale of liquor of distillery unit, albeit under Mill's name, not taxable u/s 65(104c) of Finance Act
...View More Bombay HC upholds classification of “600 VA Pure Sine Wave Home UPS” under Schedule Entry C-56 r/w Notification Entry-11 dated October 17, 2005 as ‘IT Product’; Rejects Revenue
...View More HC upholds CESTAT observation that no interest payable under Rule 14 of CENVAT Credit Rules r/w Sec 11AB of Central Excise Act absent wrong availment of input credit / contravention of Rule 6(1) there
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