High Court Rulings

No ‘first sale’ in selling scraps items independently after segregation; Sales tax justifiably dropped 

Telangana HC upholds the Sales Tax Appellate Tribunal order that set aside sales tax levy on sale of scraps items independently after segregation pursuant to purchasing of the the said scrap; HC obser...View More

Buyer not liable for seller’s non-remittance of output-tax; Revenue to act against defaulting vendor 

Madras HC setting aside Sales Tax Appellate Tribunal order, quashes purchase tax levy u/s 7A of the Tamil Nadu General Sales Tax Act (TNGST) on Light Roofings Ltd (Assessee) for the AYs 1993-94 to 199...View More

Second SCN premised on ‘changed law’ impermissible; Adjudication after 16 years time-barred 

Allahabad HC quashes SCN issued to Assessee seeking recovery of Rs. 3.06 crores (approx.) and interest on the allegation that Additional Excise Duty (AED) credit was wrongly used for payment of Basic ...View More

VAT Tribunal’s non-consideration of key appeal grounds violates natural justice; Remands matter 

Gujarat HC sets aside Gujarat VAT Tribunal’s order for non-consideration of appeal grounds, and reaffirms that “it is a fundamental proposition of law that the other side should be heard a...View More

Food supplied by Taj Residency to Indian Airlines for in-flight catering taxable at concessional rate 

Telangana HC, granting relief to Taj Residency (Assessee), dismisses Revenue’s tax revision against the order of Sales Tax Appellate Tribunal, Hyderabad, holding that for AYs 1997–98, the ...View More

Denial of cross-examination not natural justice violation when Assessee fails to cooperate with proceedings 

Delhi High Court dismisses the assessee’s plea of natural justice violation against DGGI Mumbai’s demand order over alleged clandestine pan masala manufacture in Dabri, observing that &ldq...View More

Revocation of Form-‘C’ for procurement of High-Speed-Diesel by Vedanta due to GST migration invalid 

Bombay HC (Goa) in twin matters concerning denial of Form-C for procuring High Speed Diesel (HSD) at a concessional rate to one of the largest exporters of iron ore, quashes order to the extent that G...View More

Used digital device import do not require Environment Ministry approval; Directs provisional-release 

Madras HC grants provisional release of various models of Second hand highly specialised equipment namely the Digital Multifunction Print Copying and Scanning machines/devices (MFDs) pending investiga...View More

Grants provisional-release of second-hand highly specialized Digital Multifunction Devices despite no-permission from MeITY, Environment Ministry 

Madras HC in a batch of writ petitions permits provisional release of second-hand digital Multi-function Devices (MFDs) on the strength of a prima facie view of the importers that MFDs are Highly Spec...View More

Quashes Customs' Public Notice restricting GST on auctioned-cargo; Rules CFS liable to collect as 'supplier'

Madras HC allows writ petitions by Container Freight Stations (CFS/Assessees) challenging the Public Notice No.17/2021 regarding GST on the clearance of uncleared/unclaimed cargo, and letter issued co...View More