High Court Rulings


Deemed-sale does not envisage ownership-transfer but only 'posession & control'; Quashes levy on container-lease

Bombay HC allows Liquidator's writ, quashes order demanding service tax on renting (sub-lease) of Cargo Carrying Units (CCU/containers) to customers raised on sole ground that containers were not owne...View More

Seeks immediate CBIC intervention/action on pre-deposit manner for legacy IDT cases 

Bombay HC quashes order dismissing Assessee’s appeal on the ground that manner of pre-deposit was improper, requests CBIC to issue clarification  as many assessees are paying pre-depos...View More

Certiorari against order-in-original cannot be issued absent any gross-injustice or natural-justice principle violation 

Uttarakhand HC refuses to entertain a writ filed by contractor praying for issuance of certiorari against the order-in-original passed by Asst. Commissioner (AC) raising service tax demand, finding no...View More

Allows writ-appeal; Stays adjudication given non-redressal of preliminary-objection concerning juridiction

Calcutta HC allows assessee’s writ appeal preferred against order Single Judge refusing to pass interim order in challenge raised to show cause notice (SCN) issued invoking the ex...View More

Allows writ-appeal; Stays adjudication given non-redressal of preliminary-objection concerning juridiction

Calcutta HC allows assessee’s writ appeal preferred against order Single Judge refusing to pass interim order in challenge raised to show cause notice (SCN) issued invoking the ex...View More

Absent statutory provision, Settlement Commission order levying interest/penalty on Surcharge/CVD/SAD "untenable" 

Bombay HC holds that, in the absence of any statutory provisions, order imposing interest and penalty on the portion of demand pertaining to surcharge or additional duty of customs (CVD) or special ad...View More

Upholds penalty for availing concessional tax-rate on crane under false-declaration 

Allahabad HC dismisses Tata Chemical's revision petition against Tribunal's order which upheld penalty @15% imposed by Assessing Officer (AO) treating utilisation of declaration FORM- C to purchase &l...View More

Pre-SCN consultation, a wholesome provision, needs scrupulous adherence, to stem tide of litigation

Delhi HC disposes writ, rules that before issuing a SCN, it is obligatory on the part of concerned officer to ensure holding of pre-notice consultation with the assessee; HC stresses the importance of...View More

Iron/Steel frames and grills being covered by 'generic entry’, not taxable as 'unclassified commodity' 

Allahabad HC quashes the order of Commercial Tax Tribunal, Bench II-Agra confirming the assessment order levying 10% tax on sale of ‘iron window and frames’ as an ‘unclassified commo...View More

Paints not input/consumable for sugar manufacture; Denies concessional-rate benefit 

Allahabad HC holds that "Paints" are not utilized either as raw material for manufacture of sugar nor are so closely connected with the manufacturing process of sugar so as to be included as "consumab...View More