High Court Rulings
HC allows writ at show cause notice stage, demand of excise duty after 24 years on exempted petroleum gas returned to refinery, a clear ‘abuse of law’ / outside jurisdiction; Notifications
...View More HC sets aside assessment order to the extent it demanded penal interest u/s 23(3) r/w (3A) of Kerala General Sales Tax Act, 1963 (KGST Act) on differential tax amount attributable to rubber cess; Reje
...View More Delhi HC refuses to entertain Customs Broker’s writ petition challenging Commissioner of Customs’ prohibition order under Regulation 23 of Customs Broker Licensing Regulations, 2013 (CBLR)
...View More HC dismisses writ petition, Customs Authorities not competent to rectify error committed by assessee w.r.t. classification of goods in Bill of Entry (BoE), u/s 154 of Customs Act; Sec 154 only empo
...View More HC upholds Tribunal order that allowed appeal to Commissioner (Appeals) u/s 35 of Central Excise Act, excluding period spent in appeal before wrong forum at first instance while calculating limitation
...View More HC quashes assessment order for lack of reasons / justification for allowing / rejecting deduction claims under Orissa VAT Act; Although Assessing Authority has taken great pains in extracting various
...View More HC settles classification dispute of ‘Medical Oxygen IP’ and ‘Nitrous Oxide IP’ under Andhra Pradesh VAT Act, they are taxable at lower rate of 4% / 5% as “drugs & me
...View More HC quashes Tribunal order, penalty imposable on importer notwithstanding abandonment & non-filing of Bill of Entry (BoE) for clearance of imported goods; Import made with clear intent to evade dut
...View More Supply of rice by Rice Millers to Food Corporation of India (FCI) outside State in terms of permit issued by Govt. of Pondicherry, in consultation with Civil Supplies authorities in Andhra Pradesh, an
...View More HC refuses to grant refund of VAT paid at composite rate of 1.25% u/s 4(7)(d) of Andhra Pradesh VAT Act to assessee, a works contractor; Rejects assessee’s contention that it was infact a sub-co
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