High Court Rulings


Entertaining truncated challenges unproper; Relegates Assessee to statutory-remedy to challenge order on delayed adjudication ground 

Bombay HC grants liberty to the Assessee to challenge the order in original dated 6th March, 2025, by raising all contentions, including the contention of delayed adjudication raised in the petition; ...View More

No provision in CST Act to deny exemption on second sale where first sale was exempt 

Delhi HC holds that merely because the first sale (in the instant case, between Assessee and West Bengal seller) was exempt, there is nothing in the Central Sales Tax Act, 1956 to suggest that exempti...View More

Site-formation/excavation services rendered for private railways construction exempt; No 'public-use only' rider 

Karnataka HC upholds CESTAT ruling which allowed service tax exemption benefit under Notification No.17/2005 to works contract service provider rendering site formation and excavation services for JSW...View More

Directs customs to pay current market value for gold illegally disposed pending proceedings 

Delhi HC directs Customs Department to reimburse the Assessee disposed gold at market value and not merely the sale proceeds or historical value after golds was disposed pending proceedings; Noting th...View More

Past rulings alone insufficient for CESTAT to reverse original-order; Remands credit admissibility on supplementary-invoices issue 

Chhattisgarh HC sets aside CESTAT order which had ruled in favour of Bharat Aluminium Company (Assessee) by reversing the original order that disallowed CENVAT credit availed on supplementary invoices...View More

Dumper and Crane meant for only factory usage, not ‘motor vehicle’; Entry tax exempt 

Madras HC holds that AMW Tipper (Dumper) and Hydraulic Mobile Crane [Escort Tipper (Crane)], which are meant for usage only in the enclosed factory premises, are exempted from entry tax in the State o...View More

Refusing to re-classify ‘Felt’ as ‘fabric’, upholds differential tax demand; Taxable as machinery part 

Madhya Pradesh HC (Indore Bench) dismisses assessee’s appeals and upheld the classification of ‘Felt’ as a machinery part taxable at the higher rate, rejecting its claim for classifi...View More

Legal heir not ‘Agent’ to justify continuation of adjudication against a deceased Assessee

Orissa HC sets aside an ex parte Order-in-Original raising service tax demand against a deceased assessee, holding that “in absence of provision to continue with the proceeding after the death o...View More

Modifies 100% bank guarantee requirement for provisional release, citing inconsistency with later clearances 

Bombay HC relaxes the condition of furnishing a 100% bank guarantee (BG) for provisional release of seized inshell walnuts, noting the inconsistency where subsequent imports were cleared on provisiona...View More

DGFT Circular cannot curtail export incentives for ‘technical textiles’; Upholds striking down

Delhi HC dismisses LPA of UOI/DGFT against the single bench judgment which had struck down the Policy Circular dated October 21, 2011 on the eligibility of “technical textiles” under the F...View More