High Court Rulings

Construction of Sports Complex/Stadium used primarily/predominantly for non-commercial purpose, not taxable

HC upholds CESTAT order that construction services to Government of Maharashtra (GoM) in respect of Sports Complex is not covered under ‘commercial or industrial construction’ as defined u...View More

Dismisses writ, non-grant of rebate/set-off of CST against 'entry tax' not unconstitutional

Bombay HC holds that Entry No.16 of Schedule to Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 (Maharashtra Entry Tax Act), as amended is not ultra-vires Entry 52 of list II to the Seven...View More

Directs release of consignment detained pursuant to Notification stayed by Court order

HC directs release of consignment of ‘Peas’ and ‘Dhalli’ imported under Bill of Entry (B/E) observing that interim stay has been granted in respect of operation of Notification...View More

Quashes adjudication order pending consideration of matter before Settlement Commission

HC allows assessee’s writ, quashes confiscation order passed by Additional Commissioner of Customs on the ground that matter was pending consideration before Settlement Commission (Commission); ...View More

Allows refund claim of excess CVD, challenge to assessment not required under amended Section 27 

HC allows refund u/s 27 of Customs Act, 1962 of CVD paid where assessee paid higher duty despite reduction of effective CVD to 1% on mobile handsets vide Notification No. 12/2012 dated March 27, 2012 ...View More

BoE filing not mere formality, upholds penalty absent submission of documents substantiating EO fulfilment

Delhi HC upholds levy of penalty u/s 11(2) of Foreign Trade Development and Regulation Act, 1992 (FTDR Act) where assessee failed to file necessary documents to evidence fulfilment of its Export Oblig...View More

Condemns authority’s deviation from Court’s remand directions to re-consider assessment in denovo proceedings

HC upholds order of Commissioner setting aside order passed by Additional Commissioner and remanding the matter for de novo proceedings u/s 64(1) of Karnataka Value Added Tax Act, 2003 (KVAT Act) wher...View More

Quashes Commissioner's order in second appeal, Administrative Tribunal under Sales-Tax to dispose appeal

HC sets aside order passed by Commissioner of VAT upholding validity of assessment order and imposition of penalty under Section 10(d) r/w Section 10­A of Central Sales Tax Act, 1956 observing tha...View More

Absent conflicting views regarding seizure for non-TDF production, LB places matter before regular bench

Larger Bench finds no conflict between judgments of Prakash Transport Corporation and S.B. International in the matter pertaining to seizure of goods for non-production of Transit Declaration Form (TD...View More

'Warehoused goods' sale not in course of import/high-sea, liable to local tax

Bombay HC holds that a sale made by transfer of documents while goods (i.e. iron and steel coils) are in bonded warehouse do not qualify as‘sale in the course of import’, hence, not exempt...View More