High Court Rulings
Madras HC holds that Chennai Metro Rail Ltd. (CMRL/contract-awarder) is responsible for TDS deduction and if CMRL failed to deduct the amounts u/s 13(1) of the TNVAT Act, 2006, machinery under Section
...View More Karnataka HC allows a batch of 48 appeals filed by ICICI Venture Capital Funds (VCFs) against the CESTAT ruling which held that VCFs retaining ‘carried interest’, ‘performance fee&rs
...View More Calcutta HC affirms the order passed by CESTAT Kolkata wherein it ruled in favour of assessee with a categorical finding that “the department has failed to establish that the said goods are smug
...View More Gujarat HC directs the release of 'end-use bonds' furnished by the importer-assessee to secure the release of 'Hexane' imported for food-grade purposes, which was withheld due to the lack of a mandato
...View More Delhi HC allows asseessee’s writ petition, quashes a hearing notice issued by the Objection Hearing Authority after the expiration of 15 days from the service of the written notice under section
...View More Madras HC allows appeal filed by India Cements (assessee) against the CESTAT ruling which rejected assessee’s request for refund of proportionate credits reversed, pertaining to supply of electr
...View More Bombay HC sets aside order confirming service tax demand coupled with interest, penalty and fee on Advocate (assessee) citing that Designated Officer acted ‘without jurisdiction’ and passe
...View More Jammu & Kashmir and Ladakh HC upholds order of State Sales Tax Appellate Tribunal (the Tribunal) whereby it has dismissed belated appeal “having been filed after unexplained delay of 17 year
...View More Madras HC allows Input Tax Credit (ITC) claim in relation to capital goods while ruling on processing of refund claims, more particularly, on limitation clarifies that at a minimum, the limitation per
...View More Delhi HC quashes order revoking the licence of Custom Broker (assessee), forfeiting the entire security deposit and imposing penalty of Rs. 50,000 owing to (i) error in findings of the Inquiry Officer
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