High Court Rulings
Delhi HC rules that, for the purposes of determining the threshold limit, only the duty element (and not penalty/redemption fine) needs to be taken into account except in cases where only fine and pen
...View More Allahabad HC on the premise that statutory interpretation principle of legislative intent assumes ‘paramount importance’, dismisses petition against dismissal of appeal filed by assessee b
...View More Bombay HC holds as unjustified, restriction imposed vide clause 2 of Notification No. 20/2023 [which amended export policy of Non-Basmati Rice against ITC (HS) code 1006 30 90, from &l
...View More Rajasthan HC rules that Crane Services provided by the Assessee to Transport Department do not constitute sale as provided u/s 2(35)(iv) of Rajasthan VAT Act and is a contract of service hence, the or
...View More Gujarat HC critiques show cause notice (SCN) issued making assessee liable to payment of service tax on the basis of the information retrieved from the Income Tax Department in Form 26AS (TDS) “
...View More Allahabad HC outlines scope of Court’s power to review, remarks “review jurisdiction is a solemn duty bestowed upon the High Courts to rectify errors that may have crept into their judgmen
...View More Gujarat HC directs refund of Service Tax already paid by Torrent Power Ltd. (Assessee) pursuant to Notification 15/2017 Service Tax (holding importers liable to service tax on ocean freight) declared
...View More Karnataka HC upholds order of the Single Bench dismissing the writ petition of assessee challenging imposition of penalty of about Rs. 23 lakhs on account of non-fulfilment of certain export obligatio
...View More Delhi HC upholds the order of Justice Subramonium Prasad dismissing a writ of mandamus by exporter seeking permission to export non-basmati rice; In turn, clarifies that stipulations set down in the&n
...View More Delhi HC in a batch of writ petitions pertaining to import of ‘solar panels’ stored in warehouse and utilized for electricity generation rules on validity, vires of Manufacture and other O
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