High Court Rulings
Patna HC allows writ, stays recovery against the assessment orders passed under Value Added Tax Act (VAT) and Central Sales Tax Act (CST) till the first appeal is dispose
...View More Bombay HC, dismisses petition filed by Cummins Technologies India Pvt. Ltd., seeking refund of duty paid twice by mistake, finding no bonafide, and clarifies that “…if the act o
...View More Allahabad HC sets aside order of Trade tax Tribunal opining that Assessee made the first sale and shall be deemed to be a manufacturer dealer and liable to claim benefit of the exemption Notification;
...View More Himachal Pradesh HC quashes Revenue’s Revision Petition, holding that the order passed by the HP Tax Tribunal in quashing the demand of differential VAT liability on sale of cell phone charger b
...View More Bombay HC, owing to lackadaisical approach of Revenue in adjudicating show cause notices, calls for a serious view of the Ministry of Finance/Finance Secretary regarding the jurisdictional officers wh
...View More Punjab & Haryana HC holds that Watermelon seeds fall under ‘restricted’ category and are not ‘prohibited’ goods, thus sets aside order declining provisional release of the
...View More Bombay HC dismisses Revenue’s appeal, interprets Rule 6 of CENVAT Credit Rules, 2004, as amended from time to time; Upholds CESTAT’s order holding that as Assessee (L&T) was not mainta
...View More Patna HC dismisses writ petition, holds that, show cause notice (SCN/Notice) is not vitiated either on limitation or on the ground of Rule 5(1) of Service Tax (Determinat
...View More Kerala HC holds that in the absence of a clear bifurcation in the accounts with respect to inputs/raw-materials used for the two streams of supply of PVC pipes, i.e. stock&nbs
...View More Calcutta HC allows assesssee’s intra-court appeal, remand to Adjudicating Authority (AA) the issue of refund denial solely due to non-receipt of payment in convertible f
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