High Court Rulings
HC upholds CESTAT order directing pre-deposit in respect of construction of flats for landowner, taxable as 'construction of residential complex service' u/s 65(105)(zzzh) of Finance Act; Assessee ent
...View More HC dismisses assessee's appeal, no bar on Adjudicating Authority to determine quantum of fine/penalty in a de-novo proceedings; Imposition of enhanced penalty justifiable in de-novo proceedings, even
...View More Re-insurance services by broker to foreign re-insurers towards securing business in India constitutes ‘export', not taxable as ‘Insurance Auxiliary Service’ pre-2006; Rejects Revenue
...View More HC disposes writ challenging constitutional validity of new Rule 25 of Haryana VAT Rules, 2003 (Rules); Assessee challenged said Rule contesting chargeability of tax on expenses and elements of total
...View More HC declares Sec 15(5) of Bihar VAT Act as ultra vires inasmuch as it provides option to certain class of registered dealers to pay in lieu of tax payable by them, tax at rate specified in Sec 14 on ma
...View More HC rules on inter-state supply of goods under lumpsum turnkey projects, rejects assessee’s claim that supply and erection contracts are divisible / independent and that supplies thereunder quali
...View More HC allows Revenue’s appeal, interest under Rule 7(4) of Central Excise Rules, 2002 applicable, where price at which goods sold not final and assessee received 'price escalation' and paid differe
...View More HC allows assessee’s appeal, allows deduction towards sales made against ST-1 Forms to registered dealer from taxable turnover (TT) when genuineness of form and fact that, purchasing dealer regi
...View More HC allows writ petition, grants refund of service tax erroneously paid on payments received from foreign bank towards services rendered; Rejects Revenue’s reliance on Mafatlal Industries Ltd rul
...View More Madras HC dismisses restaurateur’s writ petition, upholds levy of VAT at 14.5% on sale turnover of ‘branded’ food u/s 2(9) r/w Sec 2(33)(vi) & 7(1)(a) of Tamil Nadu VAT Act; Reje
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