High Court Rulings
Calcutta HC dismisses appeal by Revenue deliberating upon substantial question of law as regards applicability of Rule 6(3) of CENVAT Credit Rules, 2004 (CCR) i.e. 6% of exempted turnover instead of p
...View More Bombay HC quashes Assessment Orders (AOs) passed by Assessing Authority (AA) for failure to deal with issue of eligibility of Petitioner (Bharat Serums and Vaccines Ltd.) to claim refund of tax paid d
...View More Allahabad HC sustains the order of Trade Tax Tribunal imposing penalty on the assessee-revisionist u/s 10(b) of Central Sales Tax Act for unauthorized utilization of Form-C to purchase railway-siding,
...View More Bombay HC (Division Bench) rules that paragraph no. 3(a) of Circular No.36/2010-Customs prescribing 3 months to make a request for amending shipping bills (SBs) “is especially illegal and withou
...View More Madras HC takes the tax position that although filing of TRAN-01 to claim refund of excess payment under Central Sales Tax (CST) Act is misconceived the “Petitioner is entitled to the claim
...View More Delhi HC issues notice in a plea by major player engaged in production, collection and distribution of electricity assailing CBIC Instruction under Manufacturing and Other Operations in Warehouse (no.
...View More Delhi HC observes that, “The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petiti
...View More In an interesting 97 pager order, Bombay HC (3-Judge Bench) holds that State of Maharashtra has legislative competence to enact Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017 and Maha
...View More Karnataka HC (Division Bench) rules that “refund cannot be denied on the ground of limitation” where “services rendered by the assessee satisfy all conditions of Rule 6A of the Servi
...View More Delhi HC quashes statement in SVLDRS-03 issued sans adjustment of pre-deposit towards tax dues citing the obvious intent of Sabka Vishwas (Legal Disputes Resolution) Scheme 2019 (SVLDRS Sche
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