High Court Rulings
HC rules in favour of Revenue, upholds assessment u/s 33(3) of Bombay Sales Tax Act and consequent penalty in terms of Explanation I to Sec. 36(2)(c) thereof; Rejects assessee’s stand that since
...View More HC upholds CESTAT order, allows cross-utilisation of CENVAT credit between 2 units without pro rata distribution by input service distributor (ISD), absent any restriction before insertion of clause (
...View More HC quashes levy of purchase tax u/s 4(4)(iii) of APVAT Act on stock transfer of goods against ‘Form F’ intended for exports through branch in another State (i.e. Kerala), holds State of AP
...View More Delhi HC admits writ petition, refrains DGCEI from taking coercive steps against MakeMyTrip or any of its officials till next hearing in case involving failure to deposit service tax dues collected fr
...View More HC allows Mercedes Benz's appeal, sets aside CESTAT order to the extent it directed apportionment of credit of common input services used both in relation to manufacture of goods and trading activitie
...View More HC sets aside assessment orders, no sales tax exigible on pure labour contracts under Delhi Sales Tax on Works Contract Act 1999 (Act); Combined reading of Act & Rules thereof indicates that same
...View More HC upholds Tribunal order, rejects assessee's claim for higher land cost deduction (i.e. 50% of sale consideration) on construction and sale of apartments, over and above cost disclosed in returns; Ap
...View More HC allows writ, supply of natural gas (NG) to Govt. of India through its nominee GAIL, where delivery is effected from ONGC pipeline, not liable to sales tax under Gujarat Sales Tax Act; On a conjoint
...View More HC extends benefit of compounded tax @ 2% u/s 8(a)(i) of Kerala VAT Act to a works contractor for AY 2005-06, despite non-compliance with condition of non-registration under CST Act; Notes that, after
...View More HC allows writ petition, lambasts Customs Dept's highhandedness and arbitrary exercise of power leading to delay in release of seized goods (split betel nuts) by around one and half year, in garb of o
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