High Court Rulings
HC overrules Tribunal, allows input credit utilisation of VAT paid on purchase of Duty Entitlement Passbook (DEPB) Scrips towards discharge of output tax on sale of imported goods; Rejects Revenue&rsq
...View More HC Division Bench allows Revenue appeal, sets aside Single Judge order permitting amendment to assessee's writ petition that challenged DGFT order listing assessee's Importer Exporter Code (IEC) in &l
...View More Madras HC dismisses challenge to prohibition of export of Shark fins of all specifies of Shark by Central Govt. under Notification No. 110(RE-2013)/2009-14; Said prohibition not contrary to Convention
...View More HC quashes default assessment notices for tax & interest and penalty dated April 1, 2015, being issued beyond statutory period of 6 years as provided u/s 34 of Delhi VAT Act; Notes that Sec. 34(1)
...View More HC dismisses assessee's appeal, CENVAT credit of Countervailing Duty (CVD) ineligible basis debit entry under Duty Entitlement Pass Book (DEPB) scheme, post 2000; Relies upon CESTAT LB decision in Ess
...View More HC allows assessee’s revision petition, 'exempt sales' made to Hyundai Motors India Ltd. (HMIL), not includible in 'taxable turnover' for calculating 'threshold limit' for purpose of Tamil Nadu
...View More HC upholds CESTAT order directing pre-deposit in respect of construction of flats for landowner, taxable as 'construction of residential complex service' u/s 65(105)(zzzh) of Finance Act; Assessee ent
...View More HC dismisses assessee's appeal, no bar on Adjudicating Authority to determine quantum of fine/penalty in a de-novo proceedings; Imposition of enhanced penalty justifiable in de-novo proceedings, even
...View More Re-insurance services by broker to foreign re-insurers towards securing business in India constitutes ‘export', not taxable as ‘Insurance Auxiliary Service’ pre-2006; Rejects Revenue
...View More HC disposes writ challenging constitutional validity of new Rule 25 of Haryana VAT Rules, 2003 (Rules); Assessee challenged said Rule contesting chargeability of tax on expenses and elements of total
...View More
 (1).PNG)
