High Court Rulings
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
...View More HC allows assessee’s writ petition, sets aside re-assessment proceedings u/s 26 of Rajasthan VAT Act thereby allowing benefit of partial Central Sales Tax (CST) exemption under Notification date
...View More HC allows Customs Broker’s writs, quashes show cause notice issued beyond statutory period of 90 days for suspension / revocation of license in terms of Customs Brokers Licensing Regulations 201
...View More Karnataka HC quashes assessment order, tax at higher rate on account of non-submission of statutory forms unsustainable, Assessing Officer (AO) bound to consider belatedly submitted forms in view of C
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