High Court Rulings
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
...View More HC refuses to condone 422 days’ delay on Revenue’s part and consequently, its attempt to restore central excise appeal to Court’s Registry; Comes down heavily on Revenue / Govt. offi
...View More HC dismisses assessee's appeal, upholds CESTAT's dismissal of assessee's early hearing application absent merits; Rejects assessee's contention that CESTAT failed to follow Rule 28C of Customs, Excise
...View More Delhi HC allows writ petitions against rejection of refund claims filed u/s 27 of Customs Act towards excess CVD paid on import of mobile phones; Holds that rejection of refund on ground that duty was
...View More Bombay HC condones delay in filing appeal, holds that period for which appeal remained pending before jurisdictionally deficient Court excludible for computing statutory period of 180 days prescribed
...View More Right to appeal a statutory right and pre-deposit only a procedural requirement, hence, delay in fulfilling said requirement cannot extinguish substantial right of appeal, distinguishes SC ruling in L
...View More HC upholds CESTAT’s findings, absent specific provision for penalty, either under Rule 3 of Automobile Cess Rules, 1984 (Cess Rules) or parental Act, Industries (Development and Regulation) Act,
...View More Gujarat HC declares inclusion of export clearances to 'Nepal' for computing SSI exemption threshold of Rs. 1.5 Cr as per Explanation Clause (G) to Notification No. 8/2003 as 'unconstitutional' w.e.f.
...View More HC allows writ, no anti-dumping duty (ADD) can be levied and collected during “gap period” between lapse of provisional duty (which is 6 months from date of imposition) and imposition of f
...View More HC quashes challenge to jurisdiction of single Member bench of Appellate Tribunal (AT) to hear and decide appeals u/s 73 of Delhi VAT Act (DVAT Act); Rejects assessees’ contention that in the ab
...View More
 (1).PNG)
