High Court Rulings
HC allows writ petition, question of belated filing of writ does not arise where action complained against ‘non est’; Recovery of land revenue against bonafide purchaser’s properties
...View More HC sets aside Tribunal order directing Objection Hearing Authority (OHA) (i.e. Commissioner) to exercise jurisdiction to impose interest u/s 74(7) of Delhi Value Added Tax Act, 2004 (Act); Althou
...View More Bombay HC expresses disappointment on absence of counsels leading to adjournments and delay in disposing of cases; Such state of affairs intolerable hereafter, warns HC; Appeals will be dismissed for
...View More Strikes down Rule 5(1) Service Tax (Determination of Value) Rules, 2006 as ultra vires Section 66 & 67 of Finance Act, 1994 (Act); Value of taxable services for charging service tax must be in con
...View More Delhi HC rejects maintainability of 12 appeals by Revenue relating to determination of applicability / chargeability of service tax; Determination of any question relating to 'rate of tax' would neces
...View More HC allows writ, use of stents / valves during surgical procedures such as angioplasty, not ‘sale’ liable to VAT under Sec 2(ac) of UP VAT Act, 2008; Recovery of charges towards drugs and o
...View More HC denies tax deduction benefit from total value of sale invoice, where bifurcation towards cost price and tax not mentioned separately; Sec 9 of Karnataka Value Added Tax (KVAT) Act, 2003 r/w Rule 29
...View More HC allows writ, prior notice and grant of reasonable opportunity to assessee must for conducting Special Audit u/s 58A of Delhi VAT Act, 2004 (DVAT Act); Rejects Revenue’s contention that deleti
...View More ‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), not taxable as 'Airport Service' u/s 65(105)(zzm) of Finance Act prior to June 20
...View More HC upholds Tribunal’s order, cost of empty bags, stevedoring, clearing, forwarding, loading / unloading charges and transport costs shown separately in invoice, not liable to sales tax; Such cha
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