High Court Rulings


Upholds penalty for goods imported under Form-C sans authorisation, dismisses revision

Allahabad HC dismisses revision, upholds penalty u/s 10-A of Central Sales Tax Act for importing items/goods under Form C without authorization; Observes that, assessee being fully aware of the amendm...View More

Sets aside levy of VAT on set-top box installation charges, remits issue

Madras HC sets aside re-assessment orders passed by Adjudicating Authority in case of Tata Sky Limited demanding VAT on activation & installation charges for set-top boxes supplied as part of DTH ...View More

Condemns invocation of 'writ-jurisdiction' challenging Authority's 'revisional powers' w.r.t. refund granted erroneously

Madras HC dismisses writ appeal against order of Single Judge directing appearance before Assessing Authority in pursuance of SCN issued for recall of erroneously granted refund; Holds assessee’...View More

No question of reduction in penalty at reduced 25% rate when penalty itself not attracted

Madras HC allows assessee’s appeal, quashes CESTAT order imposing penalty at the reduced rate of 25% where assessee filed the returns and paid the short-levied service tax along with interest pr...View More

Allows DEPB/drawback benefit to assessee getting job-work from EOU, upholds Single Judge

Madras HC allows assessee the benefit of DEPB/drawback where assessee in Domestic Tariff Area (DTA) gets job-work of manufacturing yarn converted into Denim Fabrics through 100% EOU unit; Dismisses Re...View More

Citing 'binding Division-Bench order', dismisses writ challenging ITC-denial on DEPB scrips, suggests’re-look'

Madras HC holds that it is "constrained to dismiss the writ petitions" seeking quashing of assessment orders requiring reversal of ITC availed by the assessee in respect of tax borne on purchase of Du...View More

Directs 'Joint Committee' constitution on 'Base Turnover' interpretation to determine 'sales-tax' deferral benefit

HC directs ‘State Industries Promotion Corporation of Tamil Nadu Limited’ (SIPCOT) and ‘Commercial Taxes Department’ (CTD) to constitute a Joint Committee to re-decide the issu...View More

CESTAT can entertain assessee's appeal on 'license-suspension' despite appeal withdrawal against Chief-Commissioner's order

Bombay HC dismisses Revenue’s appeal against order of CESTAT setting aside the suspension of license of the assessee to act as an Authorised Courier; Observes that Air Courier Cell and Intellige...View More

Penalty not imposable on exporters in all cases of belated 'bank-realization certificate' production

Madras HC holds that penalty u/s 117 of Customs Act is not to be imposed for all cases where there is a delay in producing bank realization certificate (BRC) in terms of Customs, Central Exc...View More

Emphasizing upon 'plain reading' of Entry, extends exemption to all types of “Hank-Yarn” 

Madras HC holds that exemption under Entry 44 to the Fourth Schedule (Part-B) of Tamil Nadu VAT Act to "Hank Yarn" shall extend to all types of yarns and not just Cotton Hank Yarn, sets-aside Clarific...View More