High Court Rulings

Cannot demand VAT based on stock difference detected during Income Tax search

HC upholds Tribunal order deleting tax, interest and penalty under Gujarat VAT Act in respect of stock difference to the tune of 5% detected during course of search proceedings under the Income Tax Ac...View More

Inter-state trade of high-speed diesel governed by CST Act after GST promulgation

HC allows issuance of Form C for inter-state purchase of high-speed diesel to be used in manufacture of cement, after the promulgation of CGST / SGST Act; Holds that assessee’s registration cert...View More

Exemption on biscuits not absolute; Allows rebate on export exercising writ jurisdiction 

HC allows rebate of excise duty paid on exported biscuits, despite exemption prescribed under Notification No. 12/2012-CE; Rejects Commissioner (Appeals) conclusion that exemption was absolute and unc...View More

No delay condonation where exporter knowingly approached wrong forum over 'rebate' dispute

HC refuses to interfere with order of Revisional Authority who dismissed revision application / petition filed by assessee 8 years after CESTAT rejected appeal relating to rebate of excise duty for la...View More

'Unjust enrichment' bar inapplicable to provisional assessments pre-Rule 9B amendment; Finalization date inconsequential

HC rules out applicability of principles of unjust enrichment to refund arising out of finalization of provisional assessment of excise duty before amendment to Rule 9B of Central Excise Rules; Observ...View More

Dismisses writ challenging SFIS denial; Cannot bypass appellate procedure apprehending Authority's incompetency

HC dismisses writ petition challenging order passed by Asst. DGFT denying the benefit of ‘Served from India Scheme’ (SFIS) to assessee rendering hospitality service, on the premise that it...View More

No 'sale' element in telecommunication services, except handsets supplied to subscribers

HC rules on applicability of sales tax under Bombay Sales Tax Act on voice transmission services rendered by cellular operator; Observes, in order to attract the provisions of enactment imposing tax o...View More

Quashes Revenue's 'hyper-technical' objection to redeem Advance Authorizations, where export genuineness undisputed 

HC quashes decision of Policy Relaxation Committee (PRC) refusing to allow redemption of Advance Authorizations for want of ‘bills of export’ and absence of Authorization number in ‘...View More

Rejects writ petition; Classification of imported LCD panels ascertainable under 'appellate remedy'

HC dismisses writ petition challenging the classification of imported LCD panels under CTH 9013 vis-a-vis CTH 8529, rejects assessee’s attempt to by-pass the appellate remedy to inter alia avoid...View More

Elevator & components supplied from another State for works contract execution, not VATable

HC holds that supply of elevators / lifts and components from assessee's Central Procurement Division in Maharashtra for executing works contract in Karnataka, constitutes an inter-state supply of goo...View More