High Court Rulings
Bombay HC lambasts Registry for deliberately not registering review petitions even after being lodged; If office objections notified and include bar of limitation, applicant is obliged to satisfy suff
...View More HC quashes Tribunal order, upholds liability on Hotel to pay tax at compounded rate despite Nil purchase / sale of liquor for 4 months due to suspension of license by Commissioner of Central Excise; L
...View More HC dismisses writ, Assessing Officer justified in disallowing zero rating benefit and in turn input tax credit (ITC) in case of works contract executed for SEZ unit / developer or its contractors / su
...View More HC upholds Tribunal order, interest on belated payment against sale of goods includible in taxable turnover, absent any independent agreement and when invoice itself contemplates such interest payment
...View More Gujarat HC allows ONGC appeal, credit notes to Oil marketing companies (OMC) such as Indian Oil Corporation towards sale of crude, kerosene and LPG at subsidized rates to ultimate consumers not liable
...View More Diamonds purchased by assessee from unregistered dealer and consumed in making jewelry, liable to purchase tax at @ 2% u/s 6 of Karnataka Sales Tax Act, 1957; Sec 6 provides that every dealer who purc
...View More Credit of duty paid on inputs lying in stock or contained in final products not reversible pursuant to finished goods becoming exempt, absent any statutory provision to this effect prior to 2007; Reli
...View More HC dismisses Revenue appeal, upholds Single Judge order allowing liquor manufacturer to pay defaulted dues / arrears u/s 42 of Tamil Nadu VAT Act in instalments; Sec 42 of Act empowers authorities to
...View More HC upholds Tribunal order allowing import of branded mobile handsets (Mobiado) carrying IMEI numbers of original equipment manufacturers (OEM) like Nokia and Samsung; Rejects Revenue contention that i
...View More HC quashes Tribunal order rejecting assessee’s application, power to recall ex-parte order inherent in judicial or quasi-judicial authority / forum, as distinct from power to review; Such power
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