High Court Rulings
HC dismisses assessee's writ, upholds service tax under “Commercial Training or Coaching Centre” w.r.t. training imparted for Higher National Diploma Courses viz. Nautical Science and Mari
...View More HC allows writ, mere issuance / dispatch of notice for confiscation of goods does not imply ‘giving’ of notice within meaning of Sec 124(a) r/w Sec 110(2) of Customs Act or in ordinary sen
...View More No sales tax leviable on goods exported to Nepal though transfer of title took place after clearance for export; Interprets Art 286(1) of Constitution r/w Sec 8 of Delhi Sales Tax Act, sales tax canno
...View More HC upholds Tribunal’s order, allows input tax credit (ITC) on consumables used for execution of works contract; Assessee engaged in business of printing and dying fabrics manufactured by them as
...View More HC disposes assessee's writ petition (WP) challenging levy of service tax on rental and royalties payable to Delhi International Airport Pvt. Ltd. (DIAL) w.r.t. duty free shops in airport premises; Ho
...View More HC dismisses writ petition challenging re-assessment orders passed by Commissioner as alternate and efficacious appeal remedy under Customs Act not exhausted; Writ cannot be entertained only on premis
...View More HC allows writ petition against order prohibiting assessee from operating as Customs House Broker based on allegations in Show Cause Notice (SCN) issued to importer/client; Regulation 23 confers discr
...View More HC allows Revenue appeal, quashes Tribunal order that ruled in assesse’s favour allowing rent-a-cab service credit at the stage of hearing stay application / waiver of pre-deposit; However, acce
...View More HC upholds Tribunal order denying exemption benefit on cranes imported under EPCG licence in terms of Notification No. 55/2003-Cus and directing confiscation of goods; Rejects assessee’s plea of
...View More HC grants relief to Tata Consultancy Services Ltd, quashes VAT demand on equipment used in providing network services to Meghalaya State Govt. departments and PSUs on "Build, Own, Operate & Transf
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