High Court Rulings
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
...View More HC dismisses assessee’s writ, transfer of goods after filing bill of entry (BoE) / assessment not a sale in course of import but an ‘interstate sale’, be it under principal-agent rel
...View More HC lambasts Revenue for lack of objectiveness while refusing assessee’s (Govt of India undertaking) refund claim for service tax inadvertently paid on consultancy services; Despite Commissioner&
...View More HC allows assessee’s writ, marking strips for Zebra Crossing / Speed Breakers prima facie taxable as “Industrial Inputs” under Entry 42A of Schedule II to Gujarat VAT Act, taxable @
...View More HC quashes Tribunal order, denies concessional tax benefit under Central Sales Tax (CST) Act to paperboards manufacturer, shifting of goods to another State by buyer for job-work does not constitute &
...View More HC quashes CESTAT Larger Bench (LB) ruling that upheld excise duty on “aluminium dross and skimming” arising in course of manufacture of aluminium / non-ferrous metal products, post May 10
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