High Court Rulings
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
...View More Delhi HC strikes down Rule 5A(2) of Service Tax Rules requiring production of records to audit party on demand and CBEC Circular dated January 1, 2008 pertaining to general audit, as ultra vires the F
...View More HC dismisses assessee's writ, upholds service tax under “Commercial Training or Coaching Centre” w.r.t. training imparted for Higher National Diploma Courses viz. Nautical Science and Mari
...View More HC allows writ, mere issuance / dispatch of notice for confiscation of goods does not imply ‘giving’ of notice within meaning of Sec 124(a) r/w Sec 110(2) of Customs Act or in ordinary sen
...View More No sales tax leviable on goods exported to Nepal though transfer of title took place after clearance for export; Interprets Art 286(1) of Constitution r/w Sec 8 of Delhi Sales Tax Act, sales tax canno
...View More HC upholds Tribunal’s order, allows input tax credit (ITC) on consumables used for execution of works contract; Assessee engaged in business of printing and dying fabrics manufactured by them as
...View More 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
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