High Court Rulings
Bombay HC dismisses Revenue’s appeal, upholds the ruling of Maharashtra Sales Tax Tribunal that supplying ‘cranes’ on a hire basis on work order of the client, is not ‘sale&rsq
...View More Bombay HC directs the Dy. Commissioner of Customs (Respondent No.2) to issue demurrage/detention waiver certificate within 4 weeks where the importer has explained the inaccuracies in the Bill of Entr
...View More Delhi HC rejects writ against DGFT’s order refusing to extend time of Export Obligation (EO) Period while stating that the reasons given in the order “does no
...View More Andhra Pradesh HC rules that units in Special Economic Zone (SEZ) cannot seek exemption from payment of GST Compensation Cess as the phrase ‘duty of customs’ used in section 26(1)(a) of th
...View More Madras HC dismisses Revenue’s writ appeal, rules that MEIS benefit is not deniable to DTA-unit of Jindal Drugs where export is made to foreign purchaser via FTWZ unit, who is playing the limited
...View More Delhi HC sets-aside the Report of the Norms Committee, rules that it cannot refuse to fix Wastage Norms on the products applied for by the Assessee (EOU) merely because it is of the opinion that the p
...View More Bombay HC declares the Customs authorities’ act of disposing 'gold bangles' belonging to two Iranian nationals (Petitioners) as void, illegal, and unconstitutional emphasizing that the disposal
...View More 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
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