High Court Rulings
Show Cause Notice (SCN) invalid as matter already settled by Tribunal in Sarla Performance Fibers Ltd. (on issue of levy of education cess on excise duty, against EOU's domestic clearances); Tribunal'
...View More Refund of 4% special additional duty (SAD / Special CVD) can be filed within longer of two periods i.e one year from date of provisional assessment or from final assessment date; Harmoniously construc
...View More Allows writ petition to transfer IBM's pending assessment and other proceedings from LTU to normal jurisdiction; IBM filed application intimating authorities its intention to opt out of LTU; Request t
...View More Upholds denial of sales tax relief on purchase of standard gold / bullion / biscuits, absent manufacturing carried within Delhi; Assessee after purchasing gold, sent raw material for manufacture on jo
...View More Allows HCL's writ petition and quashes State Government's notification withdrawing concession in tax rate; Allows 1% concessional Central Sales Tax (CST) benefit for 5 years on sale of specified Infor
...View More HC condones delay of 1710 days in filing appeal by State Revenue against Gujarat VAT Tribunal, on merits; Cites permanent loss to exchequer, if question of VAT applicability on transfer of right to us
...View More Allows CENVAT Credit to Honda on tool kits and first aid kits supplied along with two wheelers; Rejects Revenue’s contention that credit inadmissible, since tool kits/first aid kits not used in
...View More HC denies CENVAT credit on inputs stored outside factory premises, without prior permission of jurisdictional Commissioner of Central Excise; CBEC Circular dated May 1, 1996 relaxes mandatory requirem
...View More Construction of 15 independent houses not taxable under "Construction of Complex service" in terms of Sec. 65(105)(zzzh) read with Sec 65(91a) of Finance Act; Tax payable only on construction of build
...View More Sets aside Single Judge order dismissing assessee's writ, for availability of alternate remedy under Statute; Only Courts with writ jurisdiction can adjudicate on validity of statute, not Appellate Au
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