High Court Rulings
HC allows Revenue appeal, sets aside CESTAT order to the extent it held demand for wrong availment of credit on steel items was barred by limitation; Under CENVAT Credit Rules (CCR), burden cast upon
...View More HC sets aside Assessing Officer (AO) order attaching bank accounts despite pendency of revision and stay applications before Commissioner of Commercial Taxes; Sec 46 of Jharkhand VAT Act a special mod
...View More HC allows assessee’s petition, no case of understatement of tax liability in revised return where entire tax along with interest paid, sets aside penalty u/s 72(2) of Karnataka VAT Act; Being un
...View More HC dismisses Revenue petition, finds no perversity, illegality in Tax Board's order allowing Input Tax Credit (ITC) where goods sold at price lower than that shown in VAT invoice; Discount / incentive
...View More HC upholds CESTAT LB findings, interim order granted in favour of assessee would continue so long as appeals not decided, no illegality in CESTAT’s direction permitting assessee to make fresh st
...View More HC upholds Bangalore CESTAT order, allows CENVAT credit of tax paid on re-insurance services availed from overseas companies by Indian insurance provider; Revenue submission that once Insurance Policy
...View More Bombay HC upholds constitutional validity of Rule 10A of Central Excise Valuation Rules governing valuation of job-worked goods basis ‘transaction value’ of principal manufacturer, holds s
...View More Madras HC dismisses Hotel & Bar Association’s challenge to constitutional validity of levy of sales tax on entire turnover of alcoholic liquor sale at third point in the State, without any s
...View More HC condones delay of 29 days in filing appeal by Revenue before CESTAT, such delay being purely 'administrative' in nature; Rejects CESTAT finding that Revenue failed to show ‘sufficient cause&r
...View More HC allows assessee’s petitions, ‘White Oats’ declared exempt vide clarification issued by Commissioner under Karnataka VAT Act, 2003, not taxable for period covered by said Clarifica
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