High Court Rulings
HC rules on recovery of tax dues of defaulting dealer, from bonafide purchaser of such dealer’s immovable property, u/s 26 r/w Sec 27 of Andhra Pradesh VAT Act, 2005 (AP VAT Act); Unlike Sec 100
...View More HC allows full input tax credit (ITC) w.r.t. inputs used for manufacturing taxable final product despite emergence of exempted by-product during process; Sec 17 of Karnataka VAT Act, 2003 (KVAT Act) d
...View More HC upholds Tribunal order, one-time sale of used car by a dealer in timber not liable to VAT @ 12.5% under Karnataka VAT (KVAT) Act; Rejects Revenue contention that VAT applicable to assessee as a &ld
...View More HC allows input tax rebate on xerox machines, air conditioners and security systems used for export of developed software by EOU; Rejects Revenue’s contention that such equipment not used direct
...View More HC approves Tribunal observations, lease rentals received after introduction of Karnataka Value Added Tax, Act (KVAT Act) w.r.t. transfer of right to use cars leased under Karnataka Sales Tax Act (KST
...View More Karnataka HC extends amnesty benefit of Voluntary Compliance Encouragement Scheme (VCES) to assessee despite Tribunal order confirming service tax demand alongwith interest and penalty u/s 78 of Finan
...View More HC allows writ, notice for Customs House Agent’s (CHA) license revocation to be given within 90 days from receipt of ‘offence report’ in terms of Regulation 22(1) of Customs House Ag
...View More HC quashes CBEC Circular dated December 30, 2011 to the extent it bars ‘Brand Rate’ drawback determination under Rule 7 of Customs, Central Excise Duties and Service Tax Drawback Rules, 19
...View More Allahabad HC allows impleadment applications of ICAI and ICSI, vacates interim order which barred Chartered Accountants, Company Secretaries and Cost & Works Accountants from filing returns and ap
...View More Karnataka HC quashes Tribunal order, input tax credit (ITC) for a particular period cannot be claimed beyond 6 months, in return filed for subsequent period; As per Sec 10 of Karnataka VAT Act, ITC mu
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