High Court Rulings
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
...View More Kerala HC rejects Assessee’s service tax refund plea raised in pursuance of VAT demand, as the instant case is not one where the levy of service tax was under any provision found to be constitut
...View More Madras HC sets-aside rejection of appeal on time-bar ground on finding the appeal against refund rejection well within the period of limitation; Against Revenue’s stance that limitation period w
...View More In a relief to purchasers of Extra Neutral Alcohol (ENA), Madras HC directs the Department concerned and the State Govt to issue Form ‘C’ for all the ENA purchases made by assessee (engage
...View More Madras HC citing the directory nature of the time extension provisions under SVLDR Scheme, rules that, the application filed by the Petitioner, consequent to the payment made, has to be accepted
...View More Madras HC accepts the declaration made by assessee under SVLDRS, although belatedly, on finding that fixing time limit under the Scheme is ‘only directory in nature’, since if it is mandat
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