High Court Rulings
HC quashes sales tax demand on “brand franchise fees” collected from contract bottling units (CBUs) of ‘beer’ absent transfer of right to use brand name / trade name, viz. &ldq
...View More HC allows assessee’s appeal, quashes re-assessment orders absent recording of ‘reasons to believe’ by VAT officer (VATO) before initiating proceedings u/s 24 of Delhi Sales Tax Act;
...View More HC upholds prohibition of Customs House Agent (assessee) from operating at Customs Zone, under Regulation 21 of Customs House Agent Licensing Regulation 2004 (CHALR); Assessee allowed third parties to
...View More HC allows assessee's writ petition, authorisation / registration as 'authorised courier' cannot be suspended absent issuance of 'notice' proposing revocation within meaning of Regulation 14 of Courier
...View More HC quashes orders imposing penalty on Flipkart and another assessee (seller on Myntra) for neither getting registered as ‘dealer’ nor filing returns nor maintaining true and correct accoun
...View More HC dismisses challenge to Policy Interpretation Committee meeting & ensuing show cause notice denying benefit of duty credit entitlement under “Served From India Scheme” for use of for
...View More HC allows Revenue appeal, interest leviable u/s 11A(2B) of Central Excise Act on differential duty paid belatedly pursuant to price variation clause; Assessee's contention that present case not covere
...View More HC rules in favour of assessee, Settlement application cannot be rejected on premise that interest u/s 28AB of Customs Act is not paid, when said section omitted from statute book w.e.f. April 2011; O
...View More HC allows writ petition, penal interest on account of violation of agreement during Tax Deferral Scheme to be calculated from date on which agreement cancelled, not from date of filing monthly returns
...View More HC dismisses writ petition, mentioning date in seizure extension order passed u/s 110(2) of Customs Act would not invalidate order, when same passed before completion of initial 6 months of seizure pe
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