High Court Rulings


Quashes Commissioner's notice disallowing exemption, refuses remand citing GST regime, business certainty

HC allows assessee’s writ, quashes notice issued by Commissioner of Commercial Tax u/s 4-A(3) of U.P. Trade Tax Act, 1948 against order passed by Divisional Level Industrial Development Authorit...View More

Citing positive CESTAT findings, directs BoA to re-consider cancellation of SEZ's Letter of Approval

HC remands matter to Board of Approval, Department of Commerce (BoA) while disposing writ against cancellation of Letter of Approval (LoA) issued to assessee, a Special Economic Zone (SEZ) by Unit App...View More

Restores appeal, directs CESTAT to consider credit exigibility on angles, beams used for ‘Repairs'

HC restores appeal finding that CESTAT was not correct and justified in passing order without examining eligibility of credit on angles, beams, channels etc. as 'inputs' defined under Rule 2(k) of CEN...View More

Quashes Circular issued post GST, Commissioner not empowered to decide 'registration' withdrawal/cessation

HC sets aside Circular No. 7/2017-GST dated September 05, 2017 post GST implementation w.e.f. July 1, 2017 restricting dealers from availing benefit of paying CST @ 2% by utilizing benefit of FORM C; ...View More

'Modification' not substitute for 'review', rejects petition against order directing second-hand machine release 

HC rejects Revenue’s modification petition against order directing release of second hand digital Multifunction Print & Copying Machine upon payment of applicable duty on enhanced value; Rej...View More

Overrules DB, Govt. can retain 'excess' auction proceeds following 'absolute' confiscated property vesting

HC Larger Bench (LB) holds that Government can retain excess auction proceeds after adjusting customs duty, interest, penalty and redemption fine where importer did not made such payment within time s...View More

Tribunal's non-adjudication of 'additional ground' justified, PP Powder used as raw-material not 'chemical'

HC rules in favour of Revenue, holds Tribunal as legally justified in not adjudicating on additional ground relating to levy of sales tax on surrender of Exim Scrips, which was never agitated in earli...View More

Disposes writ, allows Department to conduct service tax audit under GST regime

HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS...View More

Follows Gujarat & Delhi HC, stays service-tax proceedings initiated under GST regime

Jharkhand HC grants ad-interim relief in respect of fresh service tax proceeding under Finance Act, 1994 initiated under GST regime; Relying upon various SC precedents, assessee argued that action com...View More

Tribunal to decide 'unbranded' software taxability, directs assessee to furnish requisite material/documents

HC remits matter to Tribunal to decide taxability of unbranded (uncanned) software, while noting that despite issuance of SCN, no agreement or contract was ever filed or brought to notice of assessing...View More