High Court Rulings
HC disposes assessee's writ petition (WP) challenging levy of service tax on rental and royalties payable to Delhi International Airport Pvt. Ltd. (DIAL) w.r.t. duty free shops in airport premises; Ho
...View More HC dismisses writ petition challenging re-assessment orders passed by Commissioner as alternate and efficacious appeal remedy under Customs Act not exhausted; Writ cannot be entertained only on premis
...View More HC allows writ petition against order prohibiting assessee from operating as Customs House Broker based on allegations in Show Cause Notice (SCN) issued to importer/client; Regulation 23 confers discr
...View More HC allows Revenue appeal, quashes Tribunal order that ruled in assesse’s favour allowing rent-a-cab service credit at the stage of hearing stay application / waiver of pre-deposit; However, acce
...View More HC upholds Tribunal order denying exemption benefit on cranes imported under EPCG licence in terms of Notification No. 55/2003-Cus and directing confiscation of goods; Rejects assessee’s plea of
...View More HC grants relief to Tata Consultancy Services Ltd, quashes VAT demand on equipment used in providing network services to Meghalaya State Govt. departments and PSUs on "Build, Own, Operate & Transf
...View More HC allows exemption from customs duty on import of goods as accessory of medical equipment under Customs Notification No. 23/1998; Accepts assessee’s contention that accessories of all medical e
...View More Tax exemption available u/s 5(3) of Central Sales Tax (CST) Act against sale of goods subsequently exported in different form; As per test laid down by SC Constitution Bench in Azad Coach Builders Pvt
...View More HC allows assessee’s writ petition, Duty Entitlement Pass Book (DEPB) credit transferable inter-state at a concessional rate against 'Form C'; SC in Yasha Overseas case held that DEPB credit is
...View More Supply of food and beverages at subsidised rates at factory canteen constitutes ‘sale’ u/s 2(29) of Karnataka VAT Act; Amount collected by assessee from employees and guests, though on &ls
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