High Court Rulings
HC allows writ, directs refund of excess input tax claim kept in abeyance by Assessing Authority on account of SLP proposed to be filed by Dept. challenging dicta laid down by HC's Division Bench in c
...View More HC rejects Revenue appeal, rules on CESTAT’s power to extend stay beyond period of 365 days stipulated u/s 35C(2A) of Central Excise Act; Sec. 35C(2A) stating that, "Tribunal shall, where it is
...View More HC allows Revenue appeal, upholds Additional Commissioner's order that assessee exported ‘non-Basmati rice’, which is prohibited for export in terms of DGFT Notification dated November 5,
...View More HC allows Revenue’s writ, Settlement Commission barred from entertaining application in relation to seizure of smuggled gold; Plain reading of third proviso to Sec 127B(1) of Customs Act indicat
...View More HC dismisses State Revenue’s revision applications, bamboos delivered to assessee from Forest Dept. extracted coupes not exigible to tax u/s 6-A of Andhra Pradesh General Sales Tax Act, 1957 (AP
...View More HC allows assessee’s appeal, credit available on entire quantity and value of inputs that went into making of finished goods viz. fabric, including portion of loss incurred during manufacturing
...View More HC grants unconditional stay, agreement with Indraprastha Gas Ltd (IGL) for distribution of CNG through assessee owned/leased retail outlet, prima-facie not 'Business Auxiliary Service'; Assessee reli
...View More HC raps Revisional Authority for ante-dating order to circumvent prescribed limitation period u/s 22A(4) of Karnataka Sales Tax Act; As per said section, order on suo moto ought to be passed within 4
...View More HC upholds Tribunal findings that Deputy Commissioner (DC) order revising 'refund order' outside limitation period prescribed u/s 20(3) of Andhra Pradesh General Sales Tax Act, applies Division Bench
...View More HC dismisses Revenue appeal, interest on delayed refunds u/s 27A of Customs Act payable within 3 months from date of application, till date of actual payment; Rejects Revenue contention that Explanati
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