High Court Rulings

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

Allows writ, quashes demand on road maintenance, repair for period June '05 to Sept '08

HC allows assessee’s writ, quashes demand in respect of management, maintenance or repair of road, for the period June 16, 2005 to September 30, 2008 u/s 65(105)(zzza) of Finance Act, 1994 ...View More

Upholds CELEBI's denial of demurrage waiver w.r.t. 'aircraft engine' despite penalty invalidation

HC dismisses assessee’s writ, denies refund of demurrage amount paid to CELEBI to tune of Rs. 5.5 crores for securing release of aircraft engine where detention was held as ‘justified&rsqu...View More

Upholds DA's recommendations against ADD imposition on battery imports from China & Vietnam

Delhi HC dismisses assessee’s writ challenging findings of Designated Authority (DA) recommending against imposition of anti-dumping duty (ADD) on import of AA Dry Cell Batteries from People&rsq...View More

Grants interim relief, permits solar modules clearance without Safeguard Duty payment subject to BG/bond 

Madras HC admits writ petition while allowing clearance of modules for solar power project upon furnishing a bank guarantee (B/G) for 50% of amount of safeguard duty (SG) and bond for remaining amount...View More

Supply of electricity to occupants of complex without licence taxable as ‘service’ 

Calcutta HC holds that transaction of receiving high-tension electric supply and making over low-tension electric supply to occupants of a complex, raising bills on such occupants and realizing electr...View More

Writ challenging safeguard duty imposition on solar-cells maintainable, dismisses Revenue's 'territorial jurisdiction' plea

HC holds assessee’s writ challenging final notification dated July 30, 2018, pertaining to levy of Safeguard Duty (SG) on import of solar cells and modules, as maintainable before it in respect ...View More

Rejects allocation of unutilized 'Raw Pet coke' quota basis production capacity, directs re-computation

HC rules on apportionment of unutilised quota of Raw Pet Coke (RPC), a feedstock for producing calcined petroleum coke (CPC), pursuant to SC order restricting imports of RPC at 0.7 million MT for peri...View More