High Court Rulings


Services rendered by Advocate to partnership-firm taxable under reverse-charge; Reiterates settled law 

Bombay HC allows writ petition filed by a practising advocate quashing service tax demand for FY 2016-17 and consequential recovery proceedings, holding that levy on legal services rendered by an advo...View More

Upholds remand of deferral-facility dispute for fresh adjudication; Dismisses ITC’s intra-court appeal 

Madras HC dismisses Assessee’s intra-court appeal challenging Single Judge’s order remanding dispute over sales tax deferral facility to original authority; Notes that Single Judge had set...View More

Refund claim can’t be processed without application in statutory form, Allows Revenue’s appeal 

Calcutta HC holds that “… the refund claim cannot be processed without the application in the statutory form, it is required to be seen as to how such a form should be processed by the pr...View More

No nexus required between input-output services for JP Morgan's ITC refund on service exports 

Bombay HC dismisses Revenue’s 26 Central Excise appeal against the CESTAT ruling allowing JP Morgan Services India’s refund of unutilised ITC arising from export of services; CESTAT, in al...View More

Oral waiver contrary to law; Directs release of gold chain without customs duty 

Delhi HC while relying upon the case of Amit Kumar reaffirms that an oral waiver is contrary to law; Directs release of gold chain weighing about 45 grams without any customs duty; Assessee preferred ...View More

Entertaining truncated challenges unproper; Relegates Assessee to statutory-remedy to challenge order on delayed adjudication ground 

Bombay HC grants liberty to the Assessee to challenge the order in original dated 6th March, 2025, by raising all contentions, including the contention of delayed adjudication raised in the petition; ...View More

No provision in CST Act to deny exemption on second sale where first sale was exempt 

Delhi HC holds that merely because the first sale (in the instant case, between Assessee and West Bengal seller) was exempt, there is nothing in the Central Sales Tax Act, 1956 to suggest that exempti...View More

Site-formation/excavation services rendered for private railways construction exempt; No 'public-use only' rider 

Karnataka HC upholds CESTAT ruling which allowed service tax exemption benefit under Notification No.17/2005 to works contract service provider rendering site formation and excavation services for JSW...View More

Directs customs to pay current market value for gold illegally disposed pending proceedings 

Delhi HC directs Customs Department to reimburse the Assessee disposed gold at market value and not merely the sale proceeds or historical value after golds was disposed pending proceedings; Noting th...View More

Past rulings alone insufficient for CESTAT to reverse original-order; Remands credit admissibility on supplementary-invoices issue 

Chhattisgarh HC sets aside CESTAT order which had ruled in favour of Bharat Aluminium Company (Assessee) by reversing the original order that disallowed CENVAT credit availed on supplementary invoices...View More