High Court Rulings
HC overrules Tribunal order, ‘reasonable belief’ about omission / failure on assessee’s part to disclose all material facts must to invoke provisions of Sec 73(1)(a) of Finance Act;
...View More HC upholds rejection of assessee’s VCES declaration owing to shortfall in depositing 50% of declared tax dues by Dec 31, 2013 as prescribed u/s 107(3) of Finance Act; 6 months’ extension f
...View More HC rejects maintainability of Revenue appeal relating to determination of duty payable on stock during debonding of EOU; Determination of assessee’s status as EOU / DTA and consequent determinat
...View More HC upholds Tribunal order, no service tax on institutes providing training for ‘Commercial Pilot License’ and ‘Basic Aircraft Maintenance Engineering License' with Completion Certifi
...View More HC dismisses writ, excise duty payment prior to export of goods must to avail rebate under Rule 18 of Central Excise Rules; Interprets Rule 18 r/w Notification No. 19/2004-CE (NT), duty rebate not unc
...View More HC sets aside Appellate Authority’s order directing pre-deposit absent any reason accorded for such direction; Requirement of giving reasons to support conditional stay order accords with concep
...View More HC dismisses Revenue appeal, appropriate tax rate for works contract service would be rate prevalent at time of service rendition, not receipt of consideration; Rejects Revenue’s contention that
...View More HC dismisses writ, upholds constitutional validity of Sec 66E(i) of Finance Act declaring service portion in activity of supply of food and drinks as “declared services”; Article 366(29-A)
...View More HC condones delay of 168 days in filing appeal before CESTAT; Delay occurred on account of file being misplaced in consultant’s office due to shifting / renovation; Holds that lapse or negligenc
...View More HC upholds pre-deposit, input credit availment of services utilised towards trading and real estate business prima facie does not warrant complete waiver; Rejects assessee’s contention that non-
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