High Court Rulings
Clarification issued by Commissioner under Tamil Nadu General Sales Tax Act can be sole basis for reopening or revising assessment; However, assessment orders finalised solely based on such clarificat
...View More HC cannot maintain appeal w.r.t. interpretation of exemption Notification since it ultimately involves determination of rate of duty payable; Issue involves interpretation of Notification No. 23/2003-
...View More HC dismisses assessee's writ, Commissioner justified in dismissing appeal on ground of limitation absent any interim or ad interim relief staying operation, implementation or execution of order; Time
...View More HC allows writ, rejection of assessee’s application by Settlement Commission on ground that matter w.r.t. differential duty demand pending before Excise Authority, erroneous; Assessee receive
...View More HC quashes Revisional Authority’s order, rejecting time-barred drawback claim without considering assessee’s supplementary claims on merits, condonable under Rule 17 of Drawback Rules in l
...View More HC sets aside penalty u/s 45A of Kerala General Sales Tax Act (KGST Act) absent existence of necessary ‘mensrea’ to suppress sales turnover, follows SC ratio in EID Parry (I) Ltd. and Hind
...View More HC allows cross utilisation of exports for EPCG Authorisation export obligation fulfilment in terms of Para 5.4 of Foreign Trade Policy, treats Tata Consultancy Services Ltd as ‘group company&rs
...View More HC grants exemption on resale of used motor vehicles u/s 6(3) of Delhi VAT Act (DVAT Act), thereby excluding consideration received from taxable / business turnover of manufacturer-traders of other co
...View More HC directs Secretary of Commerce to consider entitlement of duty credit scrip under “Served From India Scheme” (SFIS) to Indian company with majority foreign shareholding as well as applic
...View More HC refers matter to Larger Bench to determine Tribunal’s scope of examining due application of mind on merits by Committee of Chief Commissioner(s) / Commissioner(s) while allowing Revenue to fi
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