High Court Rulings

Condemns Tribunal's non-reasoned approach while determining taxability of rentals charged for telephone

Allahabad HC disposes assessee’s revision application preferred against order of Commercial Tax Tribunal which confirmed demand of tax on transfer of right to use telephone instruments provided ...View More

Notification enforceable from date of its publication in Official Gazette, not 'typed date' 

Delhi HC allows assessee’s writ, holds that Notification Nos. 24/2015- 2020 and 25/2015-2020 and Public Notice No. 20/2015-2020 issued by DGFT, all dated August 25, 2017, would not apply to impo...View More

Sets-aside Tribunal's order classifying 'spent malt' as 'unclassified goods', not as 'cattle fodder'

HC allows asessee’s revision, observes that Tribunal erred in classifying ‘spent malt’ obtained from brewer’s grains as unclassified goods and not as cattle fodder, which was n...View More

Quashes Notification declaring Form-C as obsolete & invalid, however, allows investigating suspicious transactions 

Delhi HC quashes Gazette Notification No. D.L. 3302/99 dated February 23, 2018 declaring Form-C downloaded and issued by buyer as obsolete and invalid in respect of declared goods (i.e. iron & ste...View More

Upholds Single Judge order directing goods release upon tax payment considering bogus documentation

Madras HC upholds order of Single Judge which disposed writ petition and directed the assessee to remit one-time tax as per Revenue’s compounding notice to secure the release of goods detained b...View More

Refutes intervening with Revenue's direction for bank-account freezing citing suppression of pertinent facts

Delhi HC dismisses writ challenging Revenue’s direction issued for freezing bank accounts on account of “suppression of the relevant facts and circumstances by the Petitioner”; Finds...View More

No CENVAT credit reversal for sugar manufacturer w.r.t. electricity generated from bagasse

Delhi HC rules in favour of the assessee, rejects Revenue's stand that assessee should have reversed CENVAT Credit for inputs used in generation of electricity in terms of Rule 6(3)(i) of CENVAT Credi...View More

Rejects First Appellate Authority’s appeal dismissal for “disputed” amount non-payment , remands matter

Bombay HC holds First Appellate Authority’s (FAA) refusal in entertaining assessee’s appeal on the ground of non-payment of “disputed” tax and penalty amount u/s 28(3)(a) of Go...View More

State-established University not a corporation/undertaking, TDS provisions inapplicable on works-contract awarded

Allahabad HC holds the assessee, a University, not liable to deduct tax at source on works-contracts awarded by it under provisions of Section 8-D(1) of U.P. Sales Tax Act, 1948, consequently declares...View More

Upholds Single Judge's dismissal of writ against re-opening assessment w.r.t. mobile/laptop chargers

Rajasthan HC upholds dismissal of writ petition against re-opening of assessment order under Rajasthan Value Added Tax, 2003 (RVAT/Act) for determining taxability of charger/adapter, battery, earphone...View More