High Court Rulings
HC upholds Tribunal order, input credit against sales commission paid in relation to trading activity inadmissible prior to 2011; As per definition of “input service” under Rule 2(l) of CE
...View More HC upholds Tribunal order, dismisses assessee plea that Tribunal transgressed power u/s 129B of Customs Act by remanding order to Commissioner of Central Excise instead of Commissioner of Customs; Rej
...View More HC allows Nokia India Pvt. Ltd’s writ petitions under Art. 226, assessment orders for AYs 2006-07 to 2012-13 under Tamil Nadu VAT Act vitiated by serious infirmities in decision making process,
...View More Purchase of ‘Hut Material’ from outside State for bridge construction under bonafide belief that such goods fall under the expression "Stores material, consumable etc" (as mentioned in reg
...View More Kerala HC allows Company Director’s writ by quashing proceedings initiated against him after 14 years for realisation of central excise dues of Company; Rejects Revenue's stand that proceedings
...View More HC upholds Tribunal's order denying concessional customs duty benefit under Notification No. 25/99-Cus on import of ball clay for manufacture of porcelain insulators; As insisted upon by SC in several
...View More Gujarat HC allows writ, no additional customs duty / countervailing duty (CVD) leviable on Domestic Tariff Area (DTA) sale by SEZ unit, where like goods exempt from excise duty vide CBEC notification;
...View More HC rejects legal & constitutional challenge to validation of additional sales tax collected u/s 5D of Kerala General Sales Tax (KGST) Act, during the period April 2003 till date of coming into for
...View More Gujarat HC strikes down Rule 8(3A) of Central Excise Rules, 2002 to the extent it required defaulter to make duty payment without utilizing CENVAT credit till payment of outstanding amount, including
...View More HC allows writ, quashes tax demand on profit retained by works contractor under Kerala VAT Act & Rules; Entire works sub-contracted by assessee for execution and material transferred directly from
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