High Court Rulings


Cannot deny legitimate electricity-duty exemption due to State's lethargy in extending Notification validity

Jharkhand HC rules that “Merely because State authorities delayed in issuance of follow up Notifications, Petitioner could not be deprived of its legitimate entitlement of exemption in respect o...View More

Service-charges collected by hotel from customers for distributing to staff includible in taxable-turnover 

Allahabad HC dismisses revision petition filed by assessee (a reputed 5-star hotel group) challenging inclusion of 10% amount charged in disputed year towards service charge in their taxable turnover ...View More

Upholds validity of amendment restricting composition scheme benefit to certain class of works-contractors

Madras HC (Division Bench) rules that , "“works contractor” does not constitute a homogeneous class, but comprises different species" and affirms the validity of amendment m...View More

Reverse-charge mechanism should not lead to double-taxation of assessee; Upholds Single-Judge order 

Karnataka HC holds that Assessee cannot be made liable to pay the double tax, merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for p...View More

Managing Director should be summoned directly only as ‘last resort’ when assessee non-cooperative 

Gauhati HC disposes writ petition challenging issuance of summons directly to Managing Director (MD) of assessee-company in furtherance of an enquiry in connection with import of EPCG Licenses by asse...View More

Cess-refund recovery after changed position of law against public-policy of mitigating litigation 

Jammu & Kashmir and Ladakh HC dismisses a batch of 700 appeals filed by Revenue asking assessee to return the amount of Education Cess (EC) and Secondary & Higher Education (SHE) Cess basis&nb...View More

Explaining effect of SC-order in VVF, directs consideration of special-rate fixation application 'on merits'

Gauhati HC allows benefit of fixation of special rate for value addition to unit availing area based exemption under Industrial Policy of 2007 as well as Notification No. 38/2...View More

No jurisdiction with DRI to inspect, seize and issue SCN to SEZ unit

Andhra Pradesh HC holds that customs authorities (DRI officers) have no jurisdiction to inspect and seize goods in respect of units situated in S...View More

‘Change in nature’ of purchased goods leads to tax liability, upholds penalty 

Allahabad HC dismisses review application against Order imposing penalty u/s section 15-A(1)(o) of Central Sales Tax Act on Assessee, rules that intention to evade payment of tax is apparent; Notes th...View More

State can’t claim first charge over property auctioned under SARFAESI Act, to recover VAT-dues 

Gujarat HC holds that the State can’t claim any first charge over a borrower’s property auctioned under the SARFAESI Act, to recover VAT dues, on the strength of Sec. 48 of the Gujarat VAT...View More