High Court Rulings
HC allows writ petition against order prohibiting assessee from operating as Customs House Broker based on allegations in Show Cause Notice (SCN) issued to importer/client; Regulation 23 confers discr
...View More HC allows Revenue appeal, quashes Tribunal order that ruled in assesse’s favour allowing rent-a-cab service credit at the stage of hearing stay application / waiver of pre-deposit; However, acce
...View More HC upholds Tribunal order denying exemption benefit on cranes imported under EPCG licence in terms of Notification No. 55/2003-Cus and directing confiscation of goods; Rejects assessee’s plea of
...View More HC grants relief to Tata Consultancy Services Ltd, quashes VAT demand on equipment used in providing network services to Meghalaya State Govt. departments and PSUs on "Build, Own, Operate & Transf
...View More HC allows exemption from customs duty on import of goods as accessory of medical equipment under Customs Notification No. 23/1998; Accepts assessee’s contention that accessories of all medical e
...View More Tax exemption available u/s 5(3) of Central Sales Tax (CST) Act against sale of goods subsequently exported in different form; As per test laid down by SC Constitution Bench in Azad Coach Builders Pvt
...View More HC allows assessee’s writ petition, Duty Entitlement Pass Book (DEPB) credit transferable inter-state at a concessional rate against 'Form C'; SC in Yasha Overseas case held that DEPB credit is
...View More Supply of food and beverages at subsidised rates at factory canteen constitutes ‘sale’ u/s 2(29) of Karnataka VAT Act; Amount collected by assessee from employees and guests, though on &ls
...View More HC disallows deduction of trade discount passed by way of credit notes at month end after completion of sale, from taxable income under Karnataka VAT Act; Tribunal order excluding such discount errone
...View More HC upholds penalty u/s 45A of Kerala General Sales Tax Act (KGST Act) for non-filing of returns and non-payment of tax dues within due date; Non-remittance of tax due under the Act & Rules an offe
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