High Court Rulings
Madras HC quashes assessees’ challenge to Notification Nos. 34/2015-CE & 37/2015-CE amending Notification No. 30/2004-CE, thereby confirming non-entitlement of importers to additional custom
...View More HC grants concessional rate of tax on supply of articles to Lakshadweep Administration as envisaged by 1st proviso to Sec 6(1) of Kerala VAT Act; Quashes assessment orders denying such concession for
...View More HC partially allows assessee’s writ petition, Revenue cannot refuse to furnish documents not listed as “relied upon documents” in show cause notice; Rejecting Revenue’s objecti
...View More HC rules in favour of Revenue, resort to Sec 11A of Central Excise Act not mandatory for recovering refund granted pursuant to adjudication order passed u/s 11B, when adjudication order subsequently d
...View More HC grants relief to assessee, quashes FIR registered u/s 406 of Indian Penal Code (IPC) and consequential criminal proceedings for non-payment of outstanding service tax; Finance Act 1994 a complete C
...View More HC rules reference in favour of assessee, raw aluminium castings covered under Entry C-I-29 of Bombay Sales Tax Act, as "non ferrous metal ingots" exigible to tax at 4%; Rejects Revenue contention tha
...View More HC quashes sales tax demand on “brand franchise fees” collected from contract bottling units (CBUs) of ‘beer’ absent transfer of right to use brand name / trade name, viz. &ldq
...View More HC allows assessee’s appeal, quashes re-assessment orders absent recording of ‘reasons to believe’ by VAT officer (VATO) before initiating proceedings u/s 24 of Delhi Sales Tax Act;
...View More HC upholds prohibition of Customs House Agent (assessee) from operating at Customs Zone, under Regulation 21 of Customs House Agent Licensing Regulation 2004 (CHALR); Assessee allowed third parties to
...View More HC allows assessee's writ petition, authorisation / registration as 'authorised courier' cannot be suspended absent issuance of 'notice' proposing revocation within meaning of Regulation 14 of Courier
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