High Court Rulings
HC allows Revenue appeal, conversion of free shipping bills to drawback shipping bills allowable only if export declaration made in consonance with Rule 12(1)(a) of the Customs, Central Excise Duties
...View More HC upholds ex post facto extension of anti dumping duty (ADD) investigation period by Central Government, however, quashes final finding of designated authority (DA) rendered in violation of principle
...View More HC allows Revenue appeal, 'ignorance of law' not a valid excuse for non-payment of excise duty on repacking of brake fluids supplied by Indian Oil Corporation (IOC); As per Note 5 of Chapter 38 of Cen
...View More HC upholds Tribunal order, erection and commissioning of wind turbine generators (WTGs) liable to VAT, tax payable on total consideration u/s 15(1)(b) of Karnataka VAT Act, under composition scheme; A
...View More HC lambasts Adjudicating Authority, Terminal Excise Duty (TED) refund available for supplies against International Competitive Bidding (ICB), where TED exemption not availed; Reiterates observation ma
...View More HC allows writ, assessee not liable to mandatory pre-deposit of 7.5% of confirmed tax as a condition for pursuing appellate remedy before CESTAT; Refers to prima facie view taken by Division Bench of
...View More Bombay HC upholds levy of octroi and local body tax (LBT) on Sodexo Meal Vouchers sold by assessee to customers viz. organisations for use by their employees; Perusing the sodexo scheme, HC holds that
...View More HC allows writ appeal, Revenue cannot deny sanctioned refund of service tax when stay application filed alongwith appeal against Appellate Authority’s order dismissed by CESTAT; Rejects Revenue
...View More Karnataka HC dismisses revision petitions, upholds taxability of Electrical Insulated Press Board (commonly known as High Density Board) under residuary entry of Karnataka VAT Act @ 12.5% thereby reje
...View More HC allows Revenue appeal, rejects assessee’s refund claim of unutilised accumulated CENVAT credit of inputs under Rule 5 of CENVAT Credit Rules as barred by limitation of 1 year u/s 11B of Centr
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