High Court Rulings
Bombay HC (Division Bench) holds that variation of amount vide SCN issued subsequent to final quantification of arrears is immaterial for determining the eligibility under the SVLDR Scheme; Direc
...View More Madras HC (Division Bench) affirms the order passed by Tamil Nadu Sales Tax Appellate Tribunal (Tribunal) denying concessional rate @3% on purchase of ‘Tin Containers’ used as packing mate
...View More Madras HC remands matter finding “no merit” in demanding a sum from Petitioner/Declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Scheme] without considerat
...View More Calcutta HC (Division Bench) affirms CEGAT order holding that where assessee opted for requisite clearance of copper waste and scrap under Rule 57 F(2) of Excise Rules produced during manufacturing of
...View More MP HC denies the claim for interest on delayed refund u/s 11BB of Central Excise Act, 1944 despite the refund having been made beyond the period of 3 months from the date of filing of application
...View More Bombay HC holds that “a person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act before the Settlement Commission if he is served with a show cause
...View More Telangana HC (Division Bench) quashes the demand of VAT at a higher rate raised after carrying regular assessment for the period during which the assessee has already opted to pay tax @5% under the co
...View More Bombay HC quashes Designated Committee’s (DC) Statement for not giving credit of amount paid through reversal of ITC and held that DC ought to verify the Petitioner's claim even if such claim is
...View More Madras HC quashes demand on services rendered by Universities by way of affiliation and allied activities including the conduct of examinations, awarding of degrees, diplomas etc.; Further, exempts in
...View More P&H HC sets aside levy of tax treating recovery of outstanding loan amount as ‘lease rentals’ under the One Time Settlement Scheme (OTSS); Observes that, since the agreements
...View More
 (1).PNG)
