High Court Rulings
HC dismisses assessee's writ, Commissioner justified in dismissing appeal on ground of limitation absent any interim or ad interim relief staying operation, implementation or execution of order; Time
...View More HC allows writ, rejection of assessee’s application by Settlement Commission on ground that matter w.r.t. differential duty demand pending before Excise Authority, erroneous; Assessee receive
...View More HC quashes Revisional Authority’s order, rejecting time-barred drawback claim without considering assessee’s supplementary claims on merits, condonable under Rule 17 of Drawback Rules in l
...View More 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&
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