High Court Rulings
Calcutta HC grants interim stay on operation of Notification Nos. 8/2016-ST, 18/2016-ST & 19/2016-ST insofar they pertain to levy of service tax on Senior Advocates; Petitioners refer to CBDT Inst
...View More HC holds an EOU entitled to Central Sales Tax (CST) reimbursement on inter-state purchases made from another EOU, in terms of Para 6.11 r/w 9.21 of FTP 2009-14; Rejects Revenue contention that since s
...View More HC sets aside CESTAT order, holds manufacturer eligible to CENVAT credit of duty paid on packing material whose value included in final product price; Definition of ‘input’ as per Rule 2(g
...View More HC rules in favor of Revenue, assessee’s failure to comply with order passed under proviso to Section 129-E of Customs Act, making pre-deposit mandatory, would result in dismissal of appeal file
...View More HC quashes reassessment notice u/s 32 and 33 r/w Sec 34 of DVAT Act invoking extended period of limitation of 6 years, absent “reasons to believe” that assessee had concealed “a subs
...View More HC allows writ petition, sets aside Public Notice No. PS-7/2015 allotting provisional quota of poppy seeds (“khas khas”) between 2 categories of importers, based on their years of import;
...View More HC allows sale of duty paid goods intended for operations within bonded warehouse (i.e. non-bonded goods) by 100% EOU, and adjustment of proceeds towards making pre-deposit before CESTAT in matter of
...View More HC sets aside Single Judge order, upholds dismissal of application by Settlement Commission in terms of Sec 32-O(1)(i) of Central Excise Act, where orders passed earlier w.r.t. 4 show cause notices im
...View More HC sets aside CESTAT order, belated filing of declaration under Rule 57-T of erstwhile Central Excise Rules 1944 can be no ground deny MODVAT credit to assessee; Applies principle laid down in Balmer
...View More HC rules in favour of Revenue, sets aside Tribunal order which quashed assessment & revisional proceedings as ‘non-est’ on sole ground that notice u/s 33 of Bombay Sales Tax Act had be
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