High Court Rulings
HC allows writ, quashes demand notice of Rs 14.5 cr on Hindalco for recovery of excise duty with respect to electricity consumed captively u/s 11D of Central Excise Act for the period 1978-83; Demandi
...View More HC dismisses assessee’s appeal, refuses to interfere with Tribunal decision on entitlement of Composition scheme for ongoing contracts executed pre-June 2007, absent any question of law; Tribuna
...View More HC allows revision application under Uttarakhand VAT Act, no VAT leviable on 40% of restaurant bill exigible to service tax; Central Govt vide Notification dated June 6, 2012 amended Service Tax (Dete
...View More Rendition of inspection, testing and analysis services by Technical Inspection and Certification Agency in India for clients situated abroad amounts to export of service; HC rejects Revenue's contenti
...View More Bombay HC admits appeals, requests Chief Justice to refer question of imposition of simultaneous penalties on both Partner and Partnership Firm u/s 112(a) of Customs Act to Larger Bench; Issue debatab
...View More HC strikes down Board of Approval (BoA) decision curtailing validity of Letter of Permission (LoP) granted to Textile Export Oriented Unit, invoking principle of promissory estoppel; BoA for SEZ / EOU
...View More HC allows writ, service tax rebate appeals maintainable before Tribunal u/s 86 of Finance Act, 1994 (Act); Parliament always intended that appellate remedy be available in respect of refund and rebate
...View More Delhi HC dismisses writ, deposit of “accepted duty” by importer mandatory for approaching Settlement Commission u/s 127B of Customs Act; Rejects assessee’s contention that absent dut
...View More HC allows Sony India’s Special Additional Duty (SAD) refund claim beyond 1 year, limitation period not applicable; SAD imposed as India’s response to offset any advantage that importers mi
...View More Turnover pertaining to inter-state purchase of goods used in execution of works contract in State not liable to tax under Karnataka Sales Tax Act, 1957; State not competent to impose tax on such trans
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