High Court Rulings
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
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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 Madras HC against confirmation of tax demand and penalty under Tamil Nadu General Sales Tax Act, 1959, holds that, opportunities alleged to have been granted to Assessee are not the real ones, b
...View More Madras HC holds that having already assessed and passed the refund order, Revenue cannot issue notice for re-determination of refund without any provision of the law thus, the Assessee is entitled for
...View More Bombay HC rules that the amount deposited by Assessee on the premise that it may face a service tax levy on the interchange income, wouldn’t mean that the deposit under protest would partake the
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