High Court Rulings
Gujarat HC reiterates the settled law that “effective date of Notification in terms of Section 25(4) of the Act is the date of its publication in Official Gazette in e-mode”, follows princ
...View More Calcutta HC sets-aside the penalty imposed by Revenue for delay in electronically crediting the amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019
...View More Madras HC quashes order rejecting duty drawback claim on the ground that Assessee has not satisfactorily established the reasons for delay in filing claim, cites them to be “crypt
...View More Delhi HC concurs with Tribunal, holds that filing of an appeal against the Order-in-Original (OIO) while at the same time paying the duty on enhanced value, would amount to paying the same &
...View More Delhi HC sets-aside Asst. Commissioner’s order rejecting assessee’s written request for refund of Extra Duty Deposit (EDD) by treating the same as fresh application u/s 27 of Customs
...View More Bombay HC holds that Instakart (Petitioner), engaged in transportation of goods purchased by retail buyers from various sellers, listed on the e-commerce platform of Flipkart, is not liable to registe
...View More Calcutta HC allows the manual form filed beyond due date for seeking incentive under West Bengal Industrial Promotion Assistance to Industrial Enterprises (Scheme) on finding that incentive or benefit
...View More 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
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