High Court Rulings
Gujarat HC finds the exporter of sugar (assessee) eligible to claim the RoDTEP scheme (Remission of Duties and Taxes on Exported Products) benefits, where sugar was exported meeting the conditions sti
...View More Madras HC deems determination of classification arrived at by Revenue of home Uninterrupted Power Supply (UPS) taxable at 14.5% as per residuary entry to be done in ‘perfunctory manner&rsqu
...View More Jharkhand HC quashes order levying tax on sale of Iron Ore by Assessee in exercise of powers u/s 35(7) r/w Section 30(4) of the Jharkhand VAT Act, remands matter to the AO to comply the provisions of
...View More Punjab and Haryana HC, exercising its inherent power under Article 226 of the Constitution, relaxes the condition of making pre-deposit from 25% to 10% of total demand, considering the genuine financi
...View More Gujarat HC finds the importer (assessee) of capital goods under the EPCG Scheme “entitled to be refunded the respective amounts of IGST” which was recovered as condition for allowing exemp
...View More Madras HC quashes order levying penalty on observing that condition of best judgment assessment has not been considered by the Department before passing the impugned order inter-alia levying penalty w
...View More Allahabad HC rules that “claim for non-taxability cannot be accepted” once the dealer failed to establish the purchases and the physical movement of goods; Holding that 
...View More Madras HC considers the declaration of assessee in its ST-3 returns filed after initiation of investigation and audit but before the cut-off date of June 30, 2019 as ‘quantification’ of ta
...View More Karnataka HC quashes show cause notice (SCN) against Britannia Industries (assessee) proposing the reversal of refund (of 70% of net VAT paid as refund from the Department of Industries
...View More
Patna HC allows a batch of writ petitions, rules that, excise duty levy could be only on sale or liquor for human consumption and is not permissible to be levied on destroyed liquor; Remarks “
...View More