High Court Rulings
Madras HC dismisses Revenue’s action based on amendment brought into Section 19 (2)(v) of TNVAT Act restricting quantum of ITC (allowed in excess of 3% of tax) to manufacturers, when the goods p
...View More Meghalaya HC (Division Bench) upholds order of CESTAT which found the assessee liable to penalty u/s 11AC of Central Excise Act for incorrect valuation of final products cleared to related parties; No
...View More Jharkhand HC quashes Order rejecting Assessee’s refund claim, holds that in the light of Section 39 of the JVAT Act, the limitation period having expired, assessment would be impermissible in re
...View More Calcutta HC rules that show cause notice (SCN) which is “an exact replica” of SCN issued for earlier period except for period and amount proposed to be demanded as Excise duty is
...View More Gujarat HC (Division Bench) quashes the order of Sales Tax Authority by virtue of which assessee’s land was attached to recover VAT dues (of Company who originally owned the land and availed fin
...View More Madhya Pradesh HC (Division Bench) upholds action of Policy Relaxation Committee, DGFT (PRC) to decline assessee-exporter application to award benefit under MEIS Scheme where exporter has inadvertentl
...View More Karnataka HC (Division Bench ) rules that the State has no legislative competence to make the Karnataka Tax on Lotteries Act, 2004 imposing Tax on the Lotteries conducted by other States in the State
...View More Kerala HC rejects petition seeking relief from the burden of making a pre-deposit u/s 86 of the Finance Act, 1994 for preferring the appeal before the CESTAT; Rules that “When the Statute does n
...View More Gujarat HC (Division Bench) holds that bank account of assessee-company cannot be attached by the Department u/s 44 of the GVAT Act, 2003 as a coercive step to recover the amount incurred by the deale
...View More Delhi HC holds that once Assessee is held to be entitled to “C” Form, same cannot be denied for technical or administrative reasons, and Revenue “cannot plead its helplessness on the
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