High Court Rulings

‘Dupattas’ classifiable as woven fabrics and not ‘readymade’ garments falling within residuary entry; Sustains exemption 

Madras HC allows Assessee’s tax revision petitions under the Tamil Nadu VAT Act, 2006, setting aside the Sales Tax Appellate Tribunal’s orde affirming levy of 4% VAT on dupattas for FYs 20...View More

Mobile chargers in single-MRP phone packs taxable separately; Toner, Cartridges not 'computer peripherals' 

Patna HC dismisses Assessee’s appeals under the Bihar VAT Act, 2005, upholding the Commercial Taxes Tribunal’s ruling affirming assessment orders for FYs 2012-13, 2013-14 and 2014-15, whic...View More

Rule 12(4) not ultra vires Cess Act provisions; Dismisses Pan Masala maker’s plea 

Gujarat HC dismisses a writ petition seeking a direction declaring Rule 12(4) of the Health Security Se National Security Cess Rules, 2026 (Cess Rules) as ultra vires of Sections 4, 5, 35 and Schedule...View More

Quashes retrospective effect of FTP notifications; Directs extension of SEIS benefits 

Gujarat HC, while following its own judgment in Special Civil Application No.17285 of 2025, quashes the retrospective effect of Notifications No.57/2015-20 notified by Revenue under the Foreign Trade ...View More

No ITC reversal where buyer proves purchase/goods movement; Directs State to fix monetary-limit for appeals 

Karnataka HC dismisses Revenue’s revision petition under the KVAT Act, 2003, upholds Karnataka Appellate Tribunal ruling allowing ITC despite selling dealers allegedly filing nil returns and not...View More

Concessional 1%/2% CVD on imported steam coal eligible for CENVAT credit 

Rajasthan HC dismisses Revenue’s appeal against CESTAT Delhi ruling, holding that the Assessee is entitled to CENVAT credit of 1%/2% additional duty of Customs paid on imported steam coal under ...View More

CESTAT appeal, not revision, lies against Commissioner (A) order in gold smuggling case 

Madras HC (Madurai Bench) dismisses writ petition in gold smuggling case, holding that an appeal against an order passed by the lower authority and affirmed/modified by the Appellate Authority under S...View More

Immediate suspension under CBLR is an exceptional power; Lays down governing principles 

Madras HC lays down certain principles regarding immediate suspension of Customs Broker licence under Regulation 16 of Customs Brokers Licensing Regulations, 2018 (CBLR, 2018) viz. (i) immediate suspe...View More

Service tax exemption cannot be denied based on hypothetical future use of godowns 

Madras HC (Madurai Bench) dismisses Revenue's appeal, upholds the Single Judge order quashing the service tax levy on payments made by Tamil Nadu Civil Supplies Corporation (TNCSC) to private contract...View More

GTA service classification dispute appealable before Supreme Court; Dismisses Revenue’s Appeal 

Karnataka HC dismisses Revenue’s appeal u/s 35G of the Central Excise Act, 1944, as not maintainable, holding that a dispute concerning classification of services under “Goods Transport Ag...View More