High Court Rulings

Separate penalties on partner & partnership firm debatable; Refers to Larger Bench 

Bombay HC admits appeals, requests Chief Justice to refer question of imposition of simultaneous penalties on both Partner and Partnership Firm u/s 112(a) of Customs Act to Larger Bench; Issue debatab...View More

Invokes principle of estoppel; Can't curtail LOP extension abruptly though against FTP 

HC strikes down Board of Approval (BoA) decision curtailing validity of Letter of Permission (LoP) granted to Textile Export Oriented Unit, invoking principle of promissory estoppel; BoA for SEZ / EOU...View More

Rebate appeal maintainable before Tribunal; Exclusion of Tribunal's jurisdiction must be 'express' 

HC allows writ, service tax rebate appeals maintainable before Tribunal u/s 86 of Finance Act, 1994 (Act); Parliament always intended that appellate remedy be available in respect of refund and rebate...View More

Dismisses writ; Deposit of 'accepted liability' mandatory to approach Settlement Commission 

Delhi HC dismisses writ, deposit of “accepted duty” by importer mandatory for approaching Settlement Commission u/s 127B of Customs Act; Rejects assessee’s contention that absent dut...View More

Allows Sony India's SAD refund filed beyond 1 year; Limitation period inapplicable 

HC allows Sony India’s Special Additional Duty (SAD) refund claim beyond 1 year, limitation period not applicable; SAD imposed as India’s response to offset any advantage that importers mi...View More

State incompetent to tax goods moved inter-state for works contract execution 

Turnover pertaining to inter-state purchase of goods used in execution of works contract in State not liable to tax under Karnataka Sales Tax Act, 1957; State not competent to impose tax on such trans...View More

Exemption cannot be forced, SSI can also avail MODVAT scheme 

SSI units can opt to discharge full excise duty on final products utilizing MODVAT credit, instead of availing exemption benefit under a Notification; Rejects Revenue’s contention that since SSI...View More

Approves highway sub-contractor's civil works-contract status, lower rate benefit available 

Activity of supplying & installation of metal crash barriers on highway as a sub-contractor, part and parcel of "highway project"; Installation and fixing thereof qualifies as 'civil works contrac...View More

Quantity discount towards past performance not deductible in computing taxable turnover 

HC upholds Revisional Authority’s order, disallows quantity / trade discount in tax invoices as deduction for taxable turnover computation under Rule 3 of Karnataka VAT (KVAT) Rules; Discount gr...View More

Allows gross profit apportionment towards labour for computing works contract turnover 

HC sets aside Revisional Authority’s order, allows gross profit deduction towards labour in addition to standard deduction at 30% for determining taxable turnover of civil works contract under R...View More