High Court Rulings


Customs authorities bound by EOU extension despite shortfall in exports

Customs Authorities can't take penal action against 100% EOU for non-fulfilment of export obligations before expiry of extended period of Letter of Permission (LoP) issued by Developmen...View More

Allows service tax rebate on BPO exports, accepts " impossibility of compliance " argument

Filing declaration of input services "actually required", before exporting services, impossible in BPO/Call Center business; Requirements prescribed in Notification No.12/2005 of filing declaration be...View More

After 3 High Courts, Karnataka HC too stays CBEC Circular on recovery

Karnataka HC stays recovery of demand following CBEC's January 2013 circular until disposal of stay application by CESTAT; ITC Limited challenged validity of the circular citing it as b...View More