High Court Rulings
HC rules that Commissioner (Appeals) has no power to review his order on pre-deposit u/s 35F of Central Excise Act; Absent specific provision under statute, Commissioner (Appeals) barred from entertai
...View More HC allows assessee’s appeal, reverses Tribunal ruling which held that where “excise duty rate" on final product specific, 'place of removal’ would be factory gate and CENVAT credit o
...View More HC allows writ, quashes recovery of deemed export refund already sanctioned against supply of goods to non-mega power projects pursuant to Policy Interpretation Committee (PIC) clarification; Unless a
...View More 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,
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