High Court Rulings
Bombay HC rules that agreement to provide manpower for repair/maintenance and bug fixing services in relation to software, whose full ownership, source code and intellectual property remains at the ha
...View More Gujarat HC holds that, paragraph no. 5.10(c) in revised Handbook of Procedures -2015-20 r/w Policy Circular dated March 29, 2019 is ‘prospective’ in nature qua the EPCG Authorisation, whic
...View More Bombay HC declines to entertain appeal filed by Assessee who collected sales tax from its customers but chose not to pay over the sum to the Government and only after he was investigated in pursuance
...View More Telangana HC holds that no provision under the Customs Act, 1962 envisages that a decision taken by Chief Commissioner (CC) would not be appealable, thus, rejects Revenue’s appeal finding no inf
...View More Bombay HC quashes the order passed by Dy. Commissioner of Customs in defiance of Customs AAR (CAAR) order on classification of imported betet nuts; Notes that, DRI officer did not permit the cargo to
...View More Delhi HC issues notice to Revenue in a matter concerning furnishing of provisional duty bond for clearing capital goods imported by assessee under Manufacturing and Other Operations in Warehouse Regul
...View More Delhi HC quashes the Tribunal’s order that affirmed the imposition of penalty u/s 86 of DVAT Act upon HDFC Bank Ltd. (Assessee) on account of non-payment of tax on the sale of repossessed vehicl
...View More Himachal Pradesh HC allows a bunch of writ petitions, holds that, State having promised exemption from payment of VAT/CST to Industrial units (Assessee) for specific period under Industrial Policy, 20
...View More Bombay HC rules on recovery of value of lost goods when pilfered, from Container Freight Station (CFS) under Handling of Cargo in Customs Area Regulations (HCCAR) by holding that Regulation 5(6) kicks
...View More Delhi HC rules in favour of Amazon (assessee), sets-aside ruling of Customs AAR (CAAR) to the extent it classifies certain devices in ‘Echo Family’ (with inbuilt Alexa Technology) like Ech
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