High Court Rulings


Cannot restrict ITC on refrigerators, coolers to soft-drink/ice-cream manufacturer basis subsequent amendment 

Andhra Pradesh HC (Amravati) holds assessee, a manufacturer of soft drinks and ice-cream sold under the brand name ‘Pepsi’, entitled to and eligible for Input Tax Credit (ITC) on refrigera...View More

No exemption to ‘Centage’ received by executing agency for bridge construction: Distinguishes SC ratio 

Patna HC upholds demand of service tax on ‘centage’ (at 15% of gross toll collection) received from Bihar Government by ruling that Corporation/Assessee functions as an ‘executi...View More

No-intention-to-arrest' by DRI insufficient to allay apprehension; Dismisses Revenue's challenge to 'anticipatory-bail' 

Delhi HC dismisses Revenue’s petition filed u/s 482 of CrPC challenging the order passed by the lower court that granted anticipatory bail in a case alleging smuggling of gold thereby making out...View More

Relegates assessee to appeal remedy against assessment order 

Allahabad HC relegates assessee to appeal remedy against order of assessment; Directs Appellate Authority to “examine all questions on merits by passing a reasoned order” ...View More

Cannot reject Private Warehouse License owing to 'ongoing litigation'; Distinguishes 'Offence' from 'Contravention' 

Gujarat HC holds that ongoing litigation cannot be construed as an ‘offence’ falling under para 3(2)(c) of the Private Warehouse Licensing Regulations, 2016, so as to reject the applicatio...View More

Quashes demand citing failure to justify 3.5-year delay in determining liability 

Patna HC sets aside order confirming service tax demand of around Rs. 5.27 lakh, finding that the determination of liability has been done after almost 3.5 years; Alluding to section 73 of the Finance...View More

Quashes recovery proceedings on Legal Representative absent enabling provision to assess after assessee’s demise 

Madras HC quashes tax liability fastened on legal heirs pre-2011 noting that assessee passed away prior to an assessment having made and there is no enabling provision for continuance of recovery from...View More

Department only entitled to residual proceeds from secured-assets sale, after Bank’s priority claim 

Refusing VAT Department’s charge over the immovable property sold by Canara Bank (Petitioner/secured-creditor) during SARFAESI Act proceedings, Bombay HC holds that the Tax Authority is only ent...View More

Remands for adjudication afresh over classification of ‘Seaweed Extract’, seeks reasons for differing Dept. views 

Bombay HC quashes duty demand on import of ‘Seaweed Extract’ (product) by relying on test reports that classify the product as an ‘organic fertilizer’ which can be used as a &l...View More

Revisional assessment order pertaining to liquid Carbon Dioxide classification beyond limitation: Allows writ 

Andhra Pradesh HC in writ petition pertaining to classification of purified liquid Carbon Dioxide gas and its taxability thereof, holds the revisional assessment order imposing 14.5% Value Added ...View More