High Court Rulings
Delhi HC allows assessee’s review petition, concedes that the requirement of filing Bill of entry u/s 46 of the Customs Act does not apply to Gold jewellery re-imported into the country as &ldqu
...View More Delhi HC dismisses Revenue’s appeal and entitles assessee to interest at the rate of 6% per annum on refund amount claimed through revised return; HC remarks that since the claim for a refu
...View More Jharkhand HC, in writ petition against assessment proceedings imposing VAT with interest on the allegation of under-pricing of Iron ore, finds absence of details of enquiry over “underpricing&rd
...View More Delhi HC dismisses appeals of assessee (an overseas entity) against CESTAT order levying penalty for conspiring with importer for under-invoicing and mis-declaration of goods (confectio
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Delhi HC rules that notice is required to served on the person from whom gold is seized before Commissioner (A), concludes the proceedings u/s 110(1D) of Customs Act, 1962; Elucidates that
...View More Orissa HC rules in assessee’s favour, affirms that since rebate application has been filed after appointed date i.e. July 01, 2017, the amount allowable as refund earlier, by way of re-credit is
...View More Delhi HC dismisses Revenue’s appeals, allows cash refund of Terminal Excise Duty (TED) paid by assessee [Domestic Tariff Area (DTA)] at the time of supply of goods to EOU by utilizing CENVAT cre
...View More Delhi HC sets-aside rejection of Form -SVLDRS-I filed online by assessee seeking waiver of interest and penalty after paying the arrears prior to the stipulated date; Calling for liberal interpretatio
...View More Rajasthan HC quashes Rajasthan Tax Board’s orders imposing penalty u/s 76(6) of RVAT Act on Assessee for non-production of Form No. VAT-47 at the time of checking vehicle and submitting it later
...View More Karnataka HC holds that Life Insurance Corporation of India (LIC/Respondent/Lessee) "being an instrumentality of the State should not take up technical pleas and attempt to evade its liability to pay
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