High Court Rulings
HC allows writ, notice for Customs House Agent’s (CHA) license revocation to be given within 90 days from receipt of ‘offence report’ in terms of Regulation 22(1) of Customs House Ag
...View More HC quashes CBEC Circular dated December 30, 2011 to the extent it bars ‘Brand Rate’ drawback determination under Rule 7 of Customs, Central Excise Duties and Service Tax Drawback Rules, 19
...View More Allahabad HC allows impleadment applications of ICAI and ICSI, vacates interim order which barred Chartered Accountants, Company Secretaries and Cost & Works Accountants from filing returns and ap
...View More Karnataka HC quashes Tribunal order, input tax credit (ITC) for a particular period cannot be claimed beyond 6 months, in return filed for subsequent period; As per Sec 10 of Karnataka VAT Act, ITC mu
...View More Agreement entered with intending purchaser for construction of residential flat not taxable as “Construction of Complex service” as defined u/s 65(105)(zzzh) of Finance Act, 1994 pre-July
...View More HC rejects Bharti Airtel’s appeal, Mobile towers / prefabricated building structure (PFB) neither ‘capital goods’ under Rule 2(a) nor ‘inputs’ under Rule 2(k) of CENVAT C
...View More HC allows full rebate under Rule 18 of Central Excise Rules, 2002 on sale of pharmaceutical products through subsidiary situated in United States under exclusive rights; Rejects Revenue contention tha
...View More Parcel transporting and clearing agencies not 'dealers' in terms of Sec 2(xv) of Kerala VAT Act, 2003 (Act); Registration cannot be pressed absent specific legislative provision, such agencies only re
...View More Gujarat HC upholds Tribunal order, allows input credit against Customs House Agent and Shipping Agent & Container services under Rule 2(l) of CENVAT Credit Rules for period prior to 2011; Rejects
...View More HC upholds constitutional validity of Sec 11(6) of Gujarat VAT Act which enables State Govt to curtail input tax credit (ITC) in respect of specified goods / class of dealers, by way of Notification i
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