High Court Rulings
HC allows writ, prior notice and grant of reasonable opportunity to assessee must for conducting Special Audit u/s 58A of Delhi VAT Act, 2004 (DVAT Act); Rejects Revenue’s contention that deleti
...View More ‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), not taxable as 'Airport Service' u/s 65(105)(zzm) of Finance Act prior to June 20
...View More HC upholds Tribunal’s order, cost of empty bags, stevedoring, clearing, forwarding, loading / unloading charges and transport costs shown separately in invoice, not liable to sales tax; Such cha
...View More HC sets aside Govt of India’s (GoI) revision order, rebate under Rule 18 of Central Excise Rules may be claimed absent original & duplicate copies of ARE-1; Both, GoI and Revenue failed to c
...View More HC dismisses writ, VAT registration mandatory for tax remission by State Govt u/s 41(1) of Gujarat VAT Act, 2003; Registration being statutory requirement, tax deducted at source by contractee has no
...View More HC sets aside Tribunal’s order reducing penalty imposed u/s 114A of Customs Act, absent jurisdiction; Neither the authorities, nor Tribunal, nor HC vested with discretion to reduce penalty presc
...View More HC sets aside Adjudicating Authority's order passed after 9 months from conclusion of personal hearing, being prejudicial to assessee; Central Excise Authorities obligated to dispose off proceedings e
...View More Supply of goods to Export Oriented Unit qualifies as 'deemed export', Terminal Excise Duty (TED) refund available as per Para 8.3 r/w Para 8.4 of FTP 2009-14; Such refund covered by second part of par
...View More HC strikes down Para 8.3.6 of FTP 2009-14 Handbook of Procedures v.1 (HoP) and Para 7 declaration under Form ANF-8 as “ultra vires” the Foreign Trade (Development & Regulations) Act (F
...View More HC upholds "vires" of Rule 15(2) of CENVAT Credit Rules, 2004 imposing penalty on wrong credit availment / utilisation with duty evasion intention, in terms of Sec 11AC of Central Excise Act (Act); Ce
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