High Court Rulings
Bombay HC upholds order of the Commissioner of Customs which required assessee to indemnify the loss of goods which had occurred due to theft of the goods and dismisses appeal of assessee, a Customs C
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Andhra Pradesh HC dismisses State’s revision application w.r.t. classification of emery cloth and tarpaulin as cotton fabric under item-59.03 of the First Schedule to the Additional Duties o
...View More Punjab and Haryana HC allows Sodexo India’s petition, quashes VAT demand on the service aspect of the catering business such as serving food etc., holds as service tax @ 60% element is only requ
...View More Bombay HC sets aside Form SVLDRS 3 issued by the Designated Committee under the SVLDR Scheme, 2019 where same was issued straight away without issuing Form SVLDRS-2 despite the declarant (assessee) ha
...View More Telangana HC reiterates that bar of limitation u/s 11B of the Central Excise Act, 1944, is not applicable for refund of service tax paid under a mistake of law thus, dismisses Revenue’s appeal;
...View More Calcutta HC dismisses Revenue’s appeal against CESTAT order allowing CENVAT Credit to the Assessee despite unfavourable classification of goods, holds that "Tribunal has granted relief to the as
...View More Kerala HC holds that, SCNs issued by Directorate General of Central Excise Intelligence [(now Directorate General of GST Intelligence (DGGI)] raising service tax demand against assessee (Asianet Digit
...View More Kerala HC (Ernakulam) rules that, rejecting the application for amendment of Bills of Entry (BoE) despite payment of IGST (where the input goods were initially imported by availing the IGST exemption
...View More Bombay HC holds that one day delay in making “payment under the Sabka Vishwas Scheme ought to be accepted by the Respondents” where the Applicant (Assessee) was prevented from making the t
...View More Madras HC rules in favour of automotive manufacturers in a batch of writ petitions challenging levy of entry tax and consequential fixation of 12% rate of tax for Light Motor Vehicles (LMV); Holds tha
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