High Court Rulings
Bombay HC, owing to lackadaisical approach of Revenue in adjudicating show cause notices, calls for a serious view of the Ministry of Finance/Finance Secretary regarding the jurisdictional officers wh
...View More Punjab & Haryana HC holds that Watermelon seeds fall under ‘restricted’ category and are not ‘prohibited’ goods, thus sets aside order declining provisional release of the
...View More Bombay HC dismisses Revenue’s appeal, interprets Rule 6 of CENVAT Credit Rules, 2004, as amended from time to time; Upholds CESTAT’s order holding that as Assessee (L&T) was not mainta
...View More Patna HC dismisses writ petition, holds that, show cause notice (SCN/Notice) is not vitiated either on limitation or on the ground of Rule 5(1) of Service Tax (Determinat
...View More Kerala HC holds that in the absence of a clear bifurcation in the accounts with respect to inputs/raw-materials used for the two streams of supply of PVC pipes, i.e. stock&nbs
...View More Calcutta HC allows assesssee’s intra-court appeal, remand to Adjudicating Authority (AA) the issue of refund denial solely due to non-receipt of payment in convertible f
...View More Jharkhand HC quashes re-assessment order issued pursuant to audit objections of Comptroller and Auditor General of India (CAG) for assessment years 2014-15 and 2015-16 passed
...View More In the matter arising from confiscation of gold from writ petitioners seized at the Customs Green Zone of IGI Airport, Delhi HC offers clarity on the concepts of ‘prohibited goods&rsqu
...View More Delhi HC holds the numerous adjustments depriving assessee of refund claim despite disposal of all objections by Objection Hearing Authority (OHA) as ‘arbitrary’ and contrary to mandate of
...View More Delhi HC holds that a pre-deposit would become refundable the moment an appellate authority comes to hold in favour of the assessee (Otis Elevator) and demands come to be annulled; Reli
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