High Court Rulings
Allows interest on delayed refund of pre-deposit beyond three months consequent to Tribunal’s order; Obligation to pay interest subserves requirement of fairness which every statute must observe
...View More Clearance of scrap and waste arising from worn out capital goods not liable to reversal of credit or payment of duty; Duty payable on such removal only from date of insertion of sub-rule 5A in Rule 3
...View More Grants Bharti Airtel partial relief on pre-deposit of service tax during pendency of appeal before Tribunal; Orders Airtel to pre-deposit Rs. 25 Cr by May 31, 2013 as against Rs. 80 Cr ordered by CEST
...View More No obligation on seller of goods to verify authenticity of ST-1 Forms issued by purchasing dealer; However, disallows deduction of sales to unregistered dealer from taxable turnover; Verification of p
...View More Absence of original and duplicate copies of ARE-1 forms not a valid ground for rejection of export rebate; Rule 18 primarily requires exporter to establish identity of goods exported and their duty pa
...View More Upholds constitutional validity of retrospective amendment to Sec 93 of Maharashtra Value Added Tax Act providing proportionate incentives to eligible units; Legislation of validation clause "constitu
...View More Requirement of complying with principles of natural justice a rule, its dispensation an exception; Though no express provision in Regulation 21 of CHALR, principles of natural justice not excluded fro
...View More HC upholds taxability of “club or association” services under Sec 65(105)(zzze) of Finance Act, 1994; Club or Association an agent of its members; Considers grammatical meaning of terms &l
...View More Services in connection with chit business not liable to service tax; Chit fund activity constitutes merely a transaction in money, falls in exclusionary portion of "service" definition under Sec 65B (
...View More Directs Revenue to refrain from coercive recovery of 'service tax' arrears on renting of immovable property, prior to September 30, 2011; Rejects Revenue's applications filed pursuant to SC ruling in
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