High Court Rulings

Grants stay, bars coercive recovery until disposal of imported coal classification issue 

Madras HC grants stay, bars coercive recovery of differential customs duty, pending stay application in Chennai CESTAT on classification determination of imported coal as 'steam coal' / 'bituminous co...View More

Allows leased assets' attachment against lessor's prior default, dismisses lessees' writ

HC dismisses writ petitions, upholds Deputy Commissioner’s power to issue detention / attachment orders against defaulting assessee for recovery of dues on manufactured tea; Rejects two tax paye...View More

Tax payment between March 1 to May 10, 2013 covered for VCES declaration

Amount paid after March 1, 2013 but before enactment of Voluntary Compliance Encouragement Scheme (VCES) on May 10, 2013, cannot be excluded from declaration; Department’s stand that tax deposit...View More

VAT provisions applicable on construction of immovable property, not sale after construction 

HC clarifies on taxability of development of residential complex activity under Uttarakhand VAT Act; ‘Sale of goods’ being sine qua non for applicability of Act, includes agreement for car...View More

Pins down Commissioner to "four corners of law", rejects 'conjecture' based interpretations

HC allows writ, quashes Commercial Tax Commissioner’s clarification denying input tax credit on cranes used as capital goods in manufacturing of boilers, for want of authority; Commissioner cann...View More

Upholds Single Judge order; Penalty imposable during course of assessment, completion irrelevant 

HC upholds Single Judge order, penalty imposable u/s 25(3) r/w Sec 67 of Kerala VAT Act even at any time during assessment; Rejects assessee’s contention that penalty can be imposed only if asse...View More

Quashes Tribunal order; 'Reasonable belief' essential to invoke re-assessment prior to Sept 2004 

HC overrules Tribunal order, ‘reasonable belief’ about omission / failure on assessee’s part to disclose all material facts must to invoke provisions of Sec 73(1)(a) of Finance Act; ...View More

Upholds VCES declaration rejection; Shortfall in declared tax deposit cannot be waived

HC upholds rejection of assessee’s VCES declaration owing to shortfall in depositing 50% of declared tax dues by Dec 31, 2013 as prescribed u/s 107(3) of Finance Act; 6 months’ extension f...View More

EOU status determination / dutiability interconnected to rate determination; Appeal before HC not maintainable 

HC rejects maintainability of Revenue appeal relating to determination of duty payable on stock during debonding of EOU; Determination of assessee’s status as EOU / DTA and consequent determinat...View More

Follows Delhi HC ratio; No service tax leviable on Flying Training Institute

HC upholds Tribunal order, no service tax on institutes providing training for ‘Commercial Pilot License’ and ‘Basic Aircraft Maintenance Engineering License' with Completion Certifi...View More