High Court Rulings
Dismisses assessee’s writ, Commissioner not empowered to defer assessment proceedings u/s 21(7) of Andhra Pradesh VAT Act (APVAT) which only provides for consequences of deferment of assessment
...View More Bombay HC dismisses writ challenging differentiation in credit utilisation of Additional Excise Duty (Goods of Special Importance) [AED (GSI)] towards payment of Basic Excise Duty and Special Excise D
...View More HC quashes Tribunal order remanding matter back to Adjudicating Authority absent any request from assessee to such effect, when assessee desirous of demonstrating that Adjudicating A
...View More Bombay HC lambasts Registry for deliberately not registering review petitions even after being lodged; If office objections notified and include bar of limitation, applicant is obliged to satisfy suff
...View More HC quashes Tribunal order, upholds liability on Hotel to pay tax at compounded rate despite Nil purchase / sale of liquor for 4 months due to suspension of license by Commissioner of Central Excise; L
...View More HC dismisses writ, Assessing Officer justified in disallowing zero rating benefit and in turn input tax credit (ITC) in case of works contract executed for SEZ unit / developer or its contractors / su
...View More HC upholds Tribunal order, interest on belated payment against sale of goods includible in taxable turnover, absent any independent agreement and when invoice itself contemplates such interest payment
...View More Gujarat HC allows ONGC appeal, credit notes to Oil marketing companies (OMC) such as Indian Oil Corporation towards sale of crude, kerosene and LPG at subsidized rates to ultimate consumers not liable
...View More Diamonds purchased by assessee from unregistered dealer and consumed in making jewelry, liable to purchase tax at @ 2% u/s 6 of Karnataka Sales Tax Act, 1957; Sec 6 provides that every dealer who purc
...View More Credit of duty paid on inputs lying in stock or contained in final products not reversible pursuant to finished goods becoming exempt, absent any statutory provision to this effect prior to 2007; Reli
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