High Court Rulings
HC dismisses Revenue appeal, rejects differential CENVAT credit demand on ‘speed frame lapping machine’ - a capital good - removed after 8 years of putting to use; Upholds CESTAT order whi
...View More HC Larger Bench (LB) rules on penalty determination, holds 'mens rea' not relevant / necessary ingredient for penalty imposition for non-declaration of goods in movement u/s 78 of Rajasthan Sales Tax
...View More HC allows assessee’s writ, directs refund of tax paid under protest alongwith interest under Rule 32(2) of Tamil Nadu General Sales Tax Rules, pursuant to Division Bench order; Rejects Revenue c
...View More HC dismisses writ, upholds customs duty on import of television sets by members of joint family, in terms of Sec 79 of Customs Act r/w Rules 2(iv) and 3 of Baggage Rules, 1993; Rejects assessees&rsquo
...View More HC allows writ, assessee's request to re-open assessment not deniable where 'Form C' and 'Form F' under Central Sales Tax Act produced subsequently; Provisions clearly contemplate giving an opportunit
...View More 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
 (1).PNG)
