High Court Rulings
HC LB answers reference in Revenue’s favour, CESTAT cannot examine issue beyond factum and question application of mind on merits by Committee of Chief Commissioners or Commissioners, to institu
...View More HC admonishes Revenue’s mechanical appeals challenging Tribunal's orders granting pre-deposit waiver and stay during appeal pendency on ground that same violate third proviso to Sec 35C(2A) of C
...View More HC LB rules on condonation of delay in filing appeal beyond stipulated period of 90 days u/s 35 of Central Excise Act, writ petition not maintainable before HC for such condonation absent any extraord
...View More Limitation period for recovery of unpaid / short paid excise duty to be calculated from ‘relevant date’ as contemplated u/s 11A of Central Excise Act, not from date of discovery / knowledg
...View More HC allows assessee’s revision application, delay in filing statutory declaration forms consequent to company merger a 'sufficient cause' for not producing said forms on time, under Rule 12(7) of
...View More HC quashes CESTAT order which dismissed assessee's appeal for want of prosecution, holds CESTAT has no power to dismiss appeal without adjudication on merits; Observes, opportunity ought to have been
...View More Mandatory pre-deposit of 7.5% of tax amount u/s 35F of Central Excise Act not a pre-condition to file an appeal before CESTAT, pre-2014; Rejects Revenue contention that, Kerala HC ruling in Muthoot Fi
...View More Providing and fixing profile safety steel barriers at hazardous locations on National Highway relatable to 'roads', HC extends exemption applicable to “execution of works contracts relating to b
...View More HC allows assessee’s writ petitions, interest cannot be demanded once dispute with regard to payment of tax is settled under ‘Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 (S
...View More HC dismisses challenge to Notification No. 65(RE-2010) / 2009-14 revising import floor price of marbles & other stones falling under Chapter 68 of Customs Tariff Act, from USD 50 & above per s
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