High Court Rulings
HC dismisses assessee's revision petition, upholds revisionary power exercised for AY 2005-06 by Joint Commissioner (JC) u/s 63A of Karnataka Value Added Tax Act, 2003 (KVAT), introduced w.e.f. April
...View More HC allows benefit of CENVAT credit under Notification No. 96/2004-Cus of additional customs duty paid on imports using DEPB scrips under FTP 2002-07; Rejects Revenue’s stand that said Notificati
...View More HC allows assessee’s appeal, smart cards specifically developed and designed for RTO under an agreement for providing computerized service delivery system, not liable to VAT under Karnataka VAT
...View More HC allows assessee’s writ appeal, grants exemption on ‘Maize’ under Entry No.19 of Part-B of IV Schedule to Tamil Nadu VAT Act; Rejecting Revenue's proposal to disallow exemption on
...View More HC overrules Tribunal, allows input credit utilisation of VAT paid on purchase of Duty Entitlement Passbook (DEPB) Scrips towards discharge of output tax on sale of imported goods; Rejects Revenue&rsq
...View More HC Division Bench allows Revenue appeal, sets aside Single Judge order permitting amendment to assessee's writ petition that challenged DGFT order listing assessee's Importer Exporter Code (IEC) in &l
...View More Madras HC dismisses challenge to prohibition of export of Shark fins of all specifies of Shark by Central Govt. under Notification No. 110(RE-2013)/2009-14; Said prohibition not contrary to Convention
...View More HC quashes default assessment notices for tax & interest and penalty dated April 1, 2015, being issued beyond statutory period of 6 years as provided u/s 34 of Delhi VAT Act; Notes that Sec. 34(1)
...View More HC dismisses assessee's appeal, CENVAT credit of Countervailing Duty (CVD) ineligible basis debit entry under Duty Entitlement Pass Book (DEPB) scheme, post 2000; Relies upon CESTAT LB decision in Ess
...View More HC allows assessee’s revision petition, 'exempt sales' made to Hyundai Motors India Ltd. (HMIL), not includible in 'taxable turnover' for calculating 'threshold limit' for purpose of Tamil Nadu
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