High Court Rulings
Assessee is exporting mobile phones, it buys them through its sister concern, which instructs its vendor to deliver the mobile phones directly to the airports for the purpose of export by the assessee
...View More Jharkhand HC rules that "transportation/freight charges" shall not form part of "sale price", quashes the judgment of Commercial Tax Tribunal while categorically holding
...View More Kerala HC upholds order of Kerala Value Added Tax Tribunal (KVAT) by rejecting Department’s allegation of revenue loss during assessment made on the basis of variation in closing stock; KVAT mod
...View More Calcutta HC finds rejection of declarations under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019 as “arbitrary, invalid, perverse and not tenable in the eye of law
...View More Calcutta HC dismisses Revenue’s appeal against Tribunal’s order in case of cricketer Saurav Ganguly (assessee) challenging grant of interest on deposit of entire amount
...View More Jharkhand HC reiterates that the requirement of time as to the filing of Form-C is directory and not mandatory, allows correction of defects in the Form observing them to be rectifiable in nature; Not
...View More Bombay HC raps Revenue for inordinate delay in transferring case files of assessee pursuant to obtaining Central Service Tax registration upon merger, holds that Revenue “…do not hav
...View More Jharkhand HC quashes order denying migration of unadjusted TDS amount deducted under the VAT regime in the Electronic Credit Ledger (ECL) of the GST regime; Inferring that the
...View More Madras HC upholds the assumption of jurisdiction by Director General of GST Intelligence (DGGSTI ) in issuing show cause notice (SCN) post July 2017, thereby, dismisses batch of petitions challenging
...View More Bombay HC rules that “Once SVLDRS-2 has been issued and there has also been a follow up…with respect to the said Form as well as the hearing…fixed at the appointed date and time&rd
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