High Court Rulings

Denies concessional rate, Containers, bowls, cups made of plastic taxable at 20%

Kerala HC dismisses assessee’s appeal, upholds classification of containers, trays, bowls and other packing materials made of plastic, under residuary entry of SRO 82/2006, taxable at 20% while ...View More

'Mobile chargers' taxable at 5.5% from April 2015, Distinguishes SC's Nokia India ratio

Karnataka HC holds that mobile chargers, sold as composite product along with phone or separately, is taxable at 5.5% w.e.f. April 01, 2015, under Punjab VAT Act, 2005 (PVAT Act); Observes that State ...View More

Rejects classification of multi-function printer as IT product, upholds levy at 12.5%

HC upholds Tribunal’s findings that multi-function printers and its parts, accessories, drums etc. shall not be classifiable as IT products under Schedule Entry C56 of Maharashtra Value Added Ta...View More

 Cites Revenue neutrality, quashes demand despite IPR / IT service credit non-distribution pre-2016

HC upholds CESTAT, sets aside demand raised in respect of ‘coating services’ at Pune unit where assessee utilized entire credit on Intellectual Property Right (IPR) and Information Technol...View More

Absolves Chartered Accountant from penalty absent involvement in fraud perpetrated by importer

Bombay HC quashes penalty of Rs. 5 lacs imposed on assessee, a Chartered Accountant u/s 112(a) of Customs Act, 1962 observing that assessee did not abet in fraud committed by importer involving illega...View More

Principal business place, not contract execution place determines situs of Trademark/Patent transfer 

HC rules on situs of Patent/trademark sale, holds that transfer of such right, assessable to tax as sale of intangible/incorporeal goods is exercised from principal place of business of assessee; Note...View More

Meagre 25 days delay cannot deny assessee statutory right to appeal, remands matter 

HC allows assessee’s writ challenging order of Commissioner (Appeals) rejecting assessee’s appeal filed beyond prescribed period; Elucidates that, “the valuable statutory right of ap...View More

Corporate re-structuring not simple name change, upholds DA's denial of Notification change request

HC upholds declination of ‘name change’ request by Designated Authority rejecting assessee’s plea to consider its request to record them as a successor in interest of their previous ...View More

Upholds CESTAT, allows refund of service tax paid on brokerage collected from FIIs

HC dismisses Revenue’s appeal against order of CESTAT allowing refund of service tax paid on brokerage charges collected from the Foreign Institutional Investors (FIIs); CESTAT had held that, in...View More

Dismisses writ, condemns Petitioner for filing different writs on same issue, imposes cost 

Madras HC dismisses writs filed by assessee noting that different writs were filed on one and the same issue, in different names; Remarks, “petitioner is trying to play fraud with the Court by f...View More