High Court Rulings
HC upholds rejection of 'duty drawback' filed beyond normal time limit on re-export of capital goods due to wrongful availment of CENVAT credit of additional customs duties; Despite knowledge, assesse
...View More 'Transportation charges' includible in taxable turnover for purpose of sales tax under Gujarat Sales Tax Act, 1969 (Act); Any amount received by assessee towards sale of goods required to be included
...View More Gujarat HC dismisses Revenue appeals against Tribunal order, question of Education and Secondary & Higher Education Cess levy (for the third time) on DTA sale by EOUs maintainable before SC; Follo
...View More HC allows writ petition, grants assessee interest @ 6% p.a. on delayed refund of pre-deposit pursuant to favourable CESTAT order; Service of certified CESTAT order copy on Central Excise Commissioner
...View More Allahabad HC admits writ petition by Lawyers' Association challenging right of non-advocates to file returns and argue before VAT authorities; Petition challenges constitutional validity of Rule 73 r/
...View More HC upholds Single Judge order, doctrine of promissory estoppel rightly invoked against Board of Approval (BoA) decision; BOA withdrew customs / excise duty exemption granted on long conveyor belt syst
...View More HC allows writ, supply of submarine navy batteries which in-turn exported outside India, a 'penultimate sale for export'; Such sale eligible for sales tax exemption u/s 5(3) of Central Sales Tax Act,
...View More Loading 1% extra duty deposit (EDD) on imports from foreign affiliates under “special valuation” despite pendency of appeal in this regard before Tribunal, illegal & arbitrary; Rejects
...View More HC allows deduction of entire input tax credit (ITC) towards calculation of 50% ‘deferred tax’ payable upfront to avail exemption benefit by industrial units u/s 61(2)(d)(iii) of Haryana V
...View More HC upholds Tribunal order, interest @ 2% p.m. leviable u/s 12(1-B) for short payment of tax inapplicable against final assessment order passed u/s 12(3) of Karnataka Sales Tax Act; Sec 12(1-B) attract
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