High Court Rulings
HC sets aside Adjudicating Authority’s order which included ‘freight’ collected from clients & paid to transporters while computing assessee’s service tax liability; Accept
...View More HC dismisses Revenue's appeal, rebate claim filed under Rule 18 of Central Excise Rules, 2002 (CER) not subject to one year limitation as prescribed for claiming refund u/s 11B of Central Excise; Upho
...View More No warehouse charges recoverable by ‘custodian’ on release of seized imported consignments, when terms & conditions of appointment u/s 45 of Customs Act r/w Regulation 6(I) of Handling
...View More Supply of equipment under lease agreement from one State to another for use by assessee (lessee) in electricity generation & distribution constitutes deemed ‘inter-state’ sale within t
...View More HC upholds lower authorities' orders, 'Customs' drawback under Notification No. 26/2003-Cus not available where goods exported by EOU availing benefit under Rule 19(2) of Central Excise Rules, 2002 (C
...View More HC allows writ petitions, holds assessee (dealer of Vadilal products) entitled to Form-C for purchase of tricycles and deep-freezers from outside State, at concessional CST; Notes that said goods were
...View More HC upholds Writ Court's view that administrative orders which affect rights of party can be passed only by following principles of natural justice, sets aside prohibition order of Commissioner of Cust
...View More HC quashes ex-parte assessment orders under UP VAT and CST Acts absent valid service of summons at correct place of business, finds garnishee notices and subsequent withdrawal of Rs 49.82 Cr from atta
...View More HC allows writ, default assessment orders of tax, interest and penalty passed by Enforcement Officer (AVATO Enf-I) without jurisdiction, Special Commissioner only authorised undertaking of audit, inve
...View More HC dismisses Revenue's appeal, a decision which has attained finality cannot be upset merely on the ground that, subsequently higher forum took a different view; Rejects Revenue's contention that post
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