High Court Rulings

Allows input tax refund to dealer, default assessment order passed during claim processing unsustainable

HC allows refund along with interest to dealer of shoe accessories u/s 38(3)(ii) of Delhi Value Added Tax Act, 2004 (DVAT) on account of output tax liability being less than input tax where such claim...View More

Dismisses Revenue's appeal, allows exemption on equipment sold to DISCOMs pre-March 2004

HC dismisses Revenue’s appeal, allows deduction u/s 4(2)(vi) of Delhi Sales Tax Act, 1975 (DST Act) r/w Rule 11(XII) of Delhi Sales Tax Rules, 1975 (DST Rules) in respect of turnover of various ...View More

Can't 'truncate' CESTAT order, correctness cannot be tested simultaneously by HC & SC

Madras HC holds Revenue's appeal against CESTAT order granting partial relief to automotive giant BMW, as not maintainable under Sec. 130 of Customs Act; While CESTAT ruled in favour of Revenue on the...View More

Quashes SCN issued without pre-notice consultation, relegates parties to pre-SCN issuance stage

Delhi HC sets aside SCN issued upon assessee, providing computer data processing software services to overseas entities, without mandatory pre-notice consultation in terms of Para 5.0 of ‘Master...View More

Denies ITC on exempt by-product where manufactured goods' sale-value lower than purchase cost

HC allows Revenue’s appeal, denies ITC u/s 13(1)(f) of U.P. Value Added Tax Act in respect of exempt by-product i.e. de-oiled rice bran (DORB) arising out of processing of rice bran in solvent e...View More

Rules on classification of 'Warp Knit Fabric', dismisses Revenue's 'alternate remedy' plea

HC allows assessee’s writ, upholds classification of 'Warp Knit Fabrics' under Entry 48 List 1, Schedule I of MP VAT Act, 2002; Rejects Revenue’s plea that said goods are taxable at 5% und...View More

Adopts liberal approach, condones delay in filing appeal on medical grounds, subject to cost

HC condones 188 days delay in filing appeal before CESTAT subject to payment of cost; Notes that sole reason for rejecting condonation application was that evidence to support the inability to attend ...View More

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