High Court Rulings
HC quashes CESTAT’s order, Revenue’s appeal w.r.t. rebate claim under Finance Act, 1994, maintainable before CESTAT; Appeal could not be dismissed for want of jurisdiction, various sub-sec
...View More Bombay High Court directs VAT Dept. to process refund applications within 8 weeks in all pending cases ; HC expresses that such applications to be processed expeditiously ; Further, accepts Commission
...View More HC allows writ, no hard and fast rule to deny assessee-dealer's request to accept duplicate copy of Form 'C', when authority misplaced original document for whatever reason; Assessee
...View More HC upholds Tribunal order deleting penalty imposed u/s 36(2)(c) r/w Explanation-I of Bombay Sales Tax Act, 1959 (BST Act), absent gross or wilful neglect on part of assessee; Tribunal rightly relied o
...View More HC partly allows assessee’s appeal, laments CESTAT for ordering pre-deposit without application of mind, reduces amount from Rs 1 Crore to Rs 30 lakhs; CESTAT ought to consider relevant and germ
...View More HC upholds Revision order, rejects assessee’s exemption claim as ‘sub-contractor’ for construction of port, under Rule 17(1)(e) of Andhra Pradesh VAT Act pursuant to exemption grante
...View More Rajasthan HC upholds Single Judge bench order, sales tax payable on pre-stressed concrete (PSC) pipes supplied under work order for laying, jointing and commissioning of pipelines for State Govt Dept;
...View More HC allows appeal, printing of Annual Reports constitutes a works contract, no sales tax payable under Tamil Nadu General Sales Tax Act on printing materials used therein; Predominant intention of asse
...View More Rendition of steamer agent services on Indian shore to clients residing abroad, against convertible foreign exchange consideration amounts to ‘export of service’; Rejects Revenue contentio
...View More HC grants relief to Maharashtra State Electricity Distribution Co., allows condonation of delay of 579 days in filing statutory appeal, on ground of vacancy in position of Manager (Accounts & Fina
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