High Court Rulings


No jurisdiction to tax transaction where work-orders for LPG-sale executed outside State

Tripura HC holds that State of Tripura has no jurisdiction to levy tax since the situs of sale which has been executed between Assessee and IOCL is at Guwahati, quashes Assess...View More

Directs interest-payment on already refunded IGST-refund relatable to SB having mismatch error

Delhi HC disposes writ, rules that interest on the IGST refund relatable to Shipping Bills (SBs) having mismatch errors, should accrue in favour of assessee after 60 days commencing from the ...View More

Quashes Tribunal-order allowing warehoused goods' re-export without duty giving adjudication a ‘complete’ go-by 

Assessee imported plant and machinery/equipment in 1995-96 under OGL from Japan, Germany and Korea after executing 21 bonds amounting to Rs. 18 crores (approx.); Goods were kept at private bonded...View More

Restrains Dept. from enforcing SCN issued 25 years back; Cites “severe prejudice"

Bombay HC restrains the Department from enforcing the SCN issued 25 years back in respect of non-fulfilment of certain conditions for its 100% Export Oriented Unit (EOU); Pursuant to SCN issuance in 1...View More

Citing absence of mens-rea, quashes demand for extended-period on various charges collected by hotel 

Madras HC sets-aside order invoking extended period of limitation and levying service tax against a hotel (assessee) on certain charges collected from the customers towards in-room dining, in-room bev...View More

Additional-consideration received for pre-booked cargo-space within realm of valuation; Revenue’s appeal not maintainable

Bombay HC dismisses Revenue’s appeal challenging setting aside of demand by CESTAT essentially holding that additional consideration received by assessee (Respondent) from its customers is ...View More

Directs State to take decision on Walmart India's Rs. 31 Crores refund within 3 weeks

P&H HC allows Walmart India's writ petition, directs Revenue to proceed with VAT refund of Rs.31 Crores within 3 weeks, on considering that the claims pertained to the years 2011-2014; In clear te...View More

Detaining Authority incumbent to supply Relied-upon-documents in language Detenu understands; Quashes detention 

Delhi HC sets aside detention order passed by the Detaining Authority, COFEPOSA Wing finding that the impugned order was passed without supplying the relied upon documents (RUDs) to the detenu (petiti...View More

Highlights Revenue's failure to consider reply and documents while imposing tax, remands matter 

Bombay HC (Goa Bench) highlights Revenue’s failure consider reply and the document produced by the Assessee specifically disclosing that the joint venture was cancelled, thus quashes order impos...View More

HDFC Bank challenges 'interchange fee' CENVAT Credit disallowance; HC issues notice, frames questions

Bombay HC admits appeal by HDFC Bank challenging the disallowance of CENVAT credit of service tax paid on ‘interchange fee’ by the HDFC Bank to the Acquiring Banks for use of ATM services ...View More