High Court Rulings
HC upholds Tribunal order, credit of Additional Excise Duty (AED) paid under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 cannot be utilised towards payment of duty under Addi
...View More HC dismisses Revenue appeal, allows MODVAT / CENVAT credit on moulds supplied by original equipment manufacturers (OEMs) to manufacture plastic cabinets for television sets during the period 1997-99;
...View More HC dismisses challenge to the vires of Rule 12AAA of CENVAT Credit Rules and Rule 12CCC of Central Excise Rules restricting CENVAT credit utilisation and withdrawal of monthly payment facility respect
...View More HC lambasts Tribunal’s approach in referring question before it when same could be answered based on its earlier orders, determination of whether assessee complied with condition of filing retur
...View More HC allows writ, declaration under Voluntary Compliance Encouragement Scheme, 2013 (VCES) acceptable where service tax computed in terms of half yearly returns though liability not correctly disclosed
...View More HC allows writ, time limit for filing statutory appeal to be reckoned from date of service of order, condones delay of 5 years in filing appeal before CESTAT; Adjudication order dispatched at old addr
...View More HC sets aside Revenue appeal, dispute pertaining to applicability of Special Additional Duty (SAD), relates to determination of 'rate of duty', not maintainable before HC u/s 130 of Customs Act; While
...View More Bombay HC allows assessee’s writ, no power with Revenue to attach property to recover sales tax dues of erstwhile owner as assessee not a successor-in- interest, therefore, not liable to pay tax
...View More HC upholds Tribunal's order, exercise of revisional powers by co-ordinate authority i.e. Administrative Asstt. Commissioner, not trammeled by pendency of appeal before Appellate Asstt. Commissioner un
...View More HC upholds CESTAT order allowing refund of excess duty paid on Bunkers of vessel imported for dredging work and styled as a “Dredger”, corresponding to quantity available during export of
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