High Court Rulings
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
...View More 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;
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