High Court Rulings
HC dismisses writ, excise duty payment prior to export of goods must to avail rebate under Rule 18 of Central Excise Rules; Interprets Rule 18 r/w Notification No. 19/2004-CE (NT), duty rebate not unc
...View More HC sets aside Appellate Authority’s order directing pre-deposit absent any reason accorded for such direction; Requirement of giving reasons to support conditional stay order accords with concep
...View More HC dismisses Revenue appeal, appropriate tax rate for works contract service would be rate prevalent at time of service rendition, not receipt of consideration; Rejects Revenue’s contention that
...View More HC dismisses writ, upholds constitutional validity of Sec 66E(i) of Finance Act declaring service portion in activity of supply of food and drinks as “declared services”; Article 366(29-A)
...View More HC condones delay of 168 days in filing appeal before CESTAT; Delay occurred on account of file being misplaced in consultant’s office due to shifting / renovation; Holds that lapse or negligenc
...View More HC upholds pre-deposit, input credit availment of services utilised towards trading and real estate business prima facie does not warrant complete waiver; Rejects assessee’s contention that non-
...View More HC rules Third Member Tribunal ruling on switchgear products’ retail sale price valuation u/s 4A of Central Excise Act prior to March 1, 2008 ought to be set aside; Third Member failed to consid
...View More Sale of branded gutkha during AY 2001-02 liable to U.P. Trade Tax @ 10% as “unclassified goods” r/w Notification dated June 1997; Rejects assessee’s contention that since Gutka liabl
...View More Tax evasion intention sine qua non for seizure of goods; HC quashes Sales Tax Tribunal’s order of seizure on the ground of undervaluation vis-a-vis city retail selling rate; Accepts assessee&rsq
...View More HC allows writ, prima facie case made by assessee that services of liaisoning and monitoring movement of coal on behalf of clients taxable as ‘commission agent’ only w.e.f. June, 2005; Com
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