High Court Rulings
HC strikes down Board of Approval (BoA) decision curtailing validity of Letter of Permission (LoP) granted to Textile Export Oriented Unit, invoking principle of promissory estoppel; BoA for SEZ / EOU
...View More HC allows writ, service tax rebate appeals maintainable before Tribunal u/s 86 of Finance Act, 1994 (Act); Parliament always intended that appellate remedy be available in respect of refund and rebate
...View More Delhi HC dismisses writ, deposit of “accepted duty” by importer mandatory for approaching Settlement Commission u/s 127B of Customs Act; Rejects assessee’s contention that absent dut
...View More HC allows Sony India’s Special Additional Duty (SAD) refund claim beyond 1 year, limitation period not applicable; SAD imposed as India’s response to offset any advantage that importers mi
...View More Turnover pertaining to inter-state purchase of goods used in execution of works contract in State not liable to tax under Karnataka Sales Tax Act, 1957; State not competent to impose tax on such trans
...View More SSI units can opt to discharge full excise duty on final products utilizing MODVAT credit, instead of availing exemption benefit under a Notification; Rejects Revenue’s contention that since SSI
...View More Activity of supplying & installation of metal crash barriers on highway as a sub-contractor, part and parcel of "highway project"; Installation and fixing thereof qualifies as 'civil works contrac
...View More HC upholds Revisional Authority’s order, disallows quantity / trade discount in tax invoices as deduction for taxable turnover computation under Rule 3 of Karnataka VAT (KVAT) Rules; Discount gr
...View More HC sets aside Revisional Authority’s order, allows gross profit deduction towards labour in addition to standard deduction at 30% for determining taxable turnover of civil works contract under R
...View More Bombay HC dismisses writ filed by Indian Hotels and Restaurant Association, upholds validity of service tax levy on air-conditioned restaurants serving liquor u/s 65(105)(zzzzv) of Finance Act; Reject
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