High Court Rulings
HC rules in assessee’s favour, appeal u/s 130A of Customs Act (Act) not maintainable against reference made by CESTAT to Larger Bench (LB) on ground that conflicting views exist on same issue be
...View More HC dismisses Revenue appeal, assessee cannot be asked to answer a charge not raised specifically in show cause notice (SCN) issued u/s 28 of Customs Act; SCN issued alleging suppression of quantum of
...View More HC condones delay in filing appeal by agricultural producers co-operative marketing societies established under Tamil Nadu Cooperative Societies Act, on account of 'elections'; Observes, it is common
...View More HC dismisses writ petition, 6 months limitation period for issuance of show cause notice (SCN), contemplated w.r.t. seizure of goods u/s 110(2) of Customs Act to be calculated from date of 'dispatch',
...View More HC upholds CESTAT order, Notification No. 8/2005-ST providing exemption w.r.t. service of ‘production of goods on behalf of client’ u/s 65(19)(v) of Finance Act ‘conditional’ i
...View More HC admonishes Service Tax Commissioner’s delay of almost 22 months in passing adjudication order post personal hearing, without any explanation; States, even if there is any restructuring and re
...View More HC upholds Sales Tax Tribunal findings, refractory bricks taxable @ 5% under Entry 32 of Schedule I of Andhra Pradesh General Sales Tax Act, which inter alia includes bricks, tiles and granite stones;
...View More HC Larger Bench confirms Division Bench view, CESTAT empowered to grant / extend stay of recovery of demand beyond 365 days from passing of stay order, where delay in disposal of appeal not attributab
...View More HC allows writ, absent specific rule in Puducherry VAT Rules or in Central Sales Tax (CST) Rules, Revenue’s insistence on online uploading of declaration forms, an onerous condition; Revenue has
...View More HC upholds Single Judge order denying central sales tax (CST) exemption on sale of packing material viz. paper cartons to exporter of goods, finds such sale not ‘in course of export’ u/s 5
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