High Court Rulings
HC admits writ petition, stays recovery of tax assessed on Dominos Pizza Overseas Franchising B.V. as “dealer” u/s 2(h) of U.P. Trade Tax Act towards royalty received from franchisee for r
...View More Delhi HC rules on reversibility / reduction of input tax credit (ITC) by buyer upon receipt of post sale discount / incentive from selling dealer, under Delhi VAT law; Quashes Tribunal conclusion that
...View More HC allows assessee’s writ, provision of passive infrastructure to various telecommunication operators not 'transfer of right to use’ goods u/s 2 of Madhya Pradesh VAT Act, not liable to VA
...View More HC condones delay of 536 days in filing appeal on account of Advocate's ill health; Advocate handling assessee's case returned papers due to his ill heath, and immediately another Advocate was engaged
...View More HC rules in assessee’s favour, appeal u/s 130A of Customs Act (Act) not maintainable against reference made by CESTAT to Larger Bench (LB) on ground that conflicting views exist on same issue be
...View More HC dismisses Revenue appeal, assessee cannot be asked to answer a charge not raised specifically in show cause notice (SCN) issued u/s 28 of Customs Act; SCN issued alleging suppression of quantum of
...View More HC condones delay in filing appeal by agricultural producers co-operative marketing societies established under Tamil Nadu Cooperative Societies Act, on account of 'elections'; Observes, it is common
...View More HC dismisses writ petition, 6 months limitation period for issuance of show cause notice (SCN), contemplated w.r.t. seizure of goods u/s 110(2) of Customs Act to be calculated from date of 'dispatch',
...View More HC upholds CESTAT order, Notification No. 8/2005-ST providing exemption w.r.t. service of ‘production of goods on behalf of client’ u/s 65(19)(v) of Finance Act ‘conditional’ i
...View More HC admonishes Service Tax Commissioner’s delay of almost 22 months in passing adjudication order post personal hearing, without any explanation; States, even if there is any restructuring and re
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