Gujarat High Court held that detaining of bulk liquid cargo of Distillate Oil is liable to be quashed detaining since cloud point is not a significant parameter in as much as other significant parameters are satisfied.
Gujarat High Court held that the duty free import of “Walnut Inshell” against the entry of “Dietary Fibres” in the DFIA license issued under SION Norms E-5 for export Biscuits is permissible. Appeal stands disposed of, accordingly.
Gujarat High Court held that the services received in respect of setting up the captive wind mill plant are eligible for the Cenvat Credit under rule 2(l) of the Cenvat Credit Rules, 2004. Accordingly, the writ petition is allowed.
The issue concerned distribution of liquidation proceeds amid disputes over worker claim verification. The court permitted interim payments while directing independent re-verification of disputed claims.
The ruling reiterates that reassessment after four years requires a clear failure by the assessee to disclose material facts. Absence of such failure rendered the notice unsustainable.
The issue was whether depreciation on goodwill arising from demerger was wrongly allowed. The Court held that since the Assessing Officer had made due enquiries and taken a plausible view, revision under Section 263 was invalid.
The High Court held that GST rules omitted without a saving clause cannot support pending refund denials. All non-final proceedings based on the deleted rules were declared lapsed, entitling taxpayers to refunds.
High Court ruled that software consultancy services provided to a foreign parent on a principal-to-principal basis qualify as export of services. Refund rejection treating them as intermediary services was set aside.
The dispute arose from GST registration cancellation under Section 29(2)(b). The ruling allowed restoration once statutory dues were paid and returns permitted to be filed.
The High Court quashed tax additions where the assessee was denied cross-examination of a key witness whose statements were relied upon. The ruling reiterates that such denial violates principles of natural justice.
