High Court Rulings
HC rejects Revenue appeal, staff deputation by assessee (an Indian company) to its group / subsidiary company not taxable under "Manpower Recruitment or Supply Agency Service" absent agency - client r
...View More HC grants service tax exemption on “commercial training or coaching services” under Notification No. 24/2004-ST, despite non-recognition or non-affiliation with Central, State Govt. or any
...View More Bombay HC refuses to entertain Mastek Ltd's reference application against Sales Tax Tribunal order passed u/s 61 of Bombay Sales Tax Act; Application was filed against Tribunal's refusal to refer asse
...View More HC dismisses writ filed beyond expiry of limitation period prescribed u/s 47 of Puducherry Value Added Tax, 2007 for challenging assessment orders; Since Statute impliedly excludes applicability of Se
...View More Bombay HC admonishes Revenue for non replacement of Vakalatnama pursuant to designation of Advocate on record, representing Revenue, as Senior Advocate; Senior Advocate arguing the case without assist
...View More HC upholds Tribunal order, allows refund of anti-dumping duty (ADD) paid under protest at the time of import; Scheme of levy of ADD, including its refund under Customs Tariff Act (CTA) different from
...View More HC allows tax exemption on High Speed Diesel (HSD) / LD oil as ‘fuel’ u/s 4 of erstwhile UP Trade Tax Act; Sec 4-B exempts materials used in ‘Fuel’ essentially used for generat
...View More HC dismisses writ, lays down illustrative guidelines for adjudication of pre-deposit applications u/s 35F of Central Excise Act relying on SC ruling in Benara Valves Ltd; Where on reading of rejection
...View More HC allows writ petition, question of belated filing of writ does not arise where action complained against ‘non est’; Recovery of land revenue against bonafide purchaser’s properties
...View More HC sets aside Tribunal order directing Objection Hearing Authority (OHA) (i.e. Commissioner) to exercise jurisdiction to impose interest u/s 74(7) of Delhi Value Added Tax Act, 2004 (Act); Althou
...View More