High Court Rulings
Karnataka HC held that “the levy of penalty under Section 72(2) of the Act is neither automatic nor mandatory”; From section 72 (2) of the Karnataka VAT Act HC inferred that when dealer ha
...View More Bombay HC rules on adjustment of refund against demand which did not exist on the date of adjustment of refund under Settlement Scheme; In turn, upholding assessee’s entitlement to refund of exc
...View More Bombay HC set-aside VAT assessment order as well as notice raising demand of Rs. 741 crores on sale of petroleum crude and natural gas effected by the Assessee (B.G. Exploration and Production India L
...View More Bombay HC dismisses Petitioner-Informer’s writ calling for the complete records from Directorate of Revenue Intelligence (DRI) to ascertain the correctness, legality and propriety of the inactio
...View More Kerala HC upholds Tribunal order quashing demand on rent receipts citing assessment proceedings to be barred by limitation; Revenue issued notices under Kerala Tax on Luxuries Act, 1976 (Act) to respo
...View More Madras HC upholds Customs AAR ruling that the import of components/parts/sub-assemblies by BMW India (assessee/respondent no.2) will be classified under their respective headings / sub-headings of the
...View More Karnataka HC (Division Bench) dismisses Revenue’s writ appeal against order of Single Judge, holds that no service tax could be charged on affiliation fees paid to the Universities; Further, obs
...View More Madras HC, in a batch of writ petitions, rules that Customs authorities cannot issue blanket waiver certificates under the HCCA Regulations, 2009 ( Handling of Cargo in Customs Areas Regulations,
...View More Gujarat HC sets aside Notification No. 3/2020 - Customs (ADD) revoking anti-dumping duty (ADD) imposed on Purified Terephthalic Acid (PTA) originating/exported from China, Iran, Indonesia, Malaysia, T
...View More Gujarat HC holds that Revenue could not have insisted upon the payment of 10% amount of the value of the exempted goods when the Assessee has reversed proportionate CENVAT Credit on the input goods an
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