High Court Rulings


SCN untenable on Reliance’s EOU for LPG cleared to DTA, cites voluntary pre-SCN duty-payment

Gujarat HC dismisses Revenue’s appeals against CESTAT order which deleted the  penalty on Reliance Industries Ltd (Assessee) u/s 114A of the Customs Act, 1962 ...View More

Bombay HC allows exemption to Raymond Limited for manufacture of polyester tops 

Bombay HC allows exemption to Raymond Limited (assessee) for manufacture of polyester tops; On interpretation of the term 'staple fibres used in serial No.10 of Notification No.30/2004 dated July 09, ...View More

Retrospective withdrawal of purchase tax subsidy to Sugar-Mills offends legitimate expectation; Upholds Tribunal’s order 

Madras HC dismisses Revenue’s writ petition, upholds Tamil Nadu Taxation Special Tribunal’s ruling allowing Ponni Sugars (Erode) Ltd (Assessee). to retain purchase tax subsidy, holding tha...View More

VAT credit cannot be denied to purchaser for selling-dealer non-deposit of tax 

Delhi HC answers the substantial question in Assessee’s favour that VAT authorities are not justified in disallowing the input credit claimed by a purchasing dealer for non-deposit of tax by the...View More

Slams DRI for retrieving cleared imports sans ‘reason-to-believe’; Rules Sections 47, 106 inapplicable 

Bombay HC deplores the “high-handed” conduct of the Intelligence Officer, DRI (Respondent No. 6), who forcibly brought back two containers of imported dry dates (56 tons) to the Container ...View More

Directs Adjudicating-Authority to conclude remand-proceedings on mall-owner’s tax liability for electricity supplied to tenants 

Delhi HC disposes of writ filed by TARC Projects Ltd. (Assessee) challenging service tax levy on electricity charges recovered from tenants of Moments Mall, noting that the Appellate Authority has alr...View More

Tax leviable on ink & chemicals used in lottery ticket printing; Allows Revenue’s revision 

Allahabad HC sets aside UP Trade Tax Tribunal ruling, allows Revenue’s revision and holds that tax is leviable u/s 3 F of the UP Trade Tax Act on ink and other processing materials, including ch...View More

Quashes SCNs for want of pre-consultation, re-affirms mandatory nature of CBEC Circulars 

Bombay HC allows batch of writ petitions filed by realtors, challenging service tax SCNs issued without pre-SCN consultation; Assessees contends that Master Circular No. 1053/02/2017-CX and CBIC Circu...View More

Bakery products ineligible for sales tax exemption under 1987 GOP; Upholds Appellate Tribunal’s ruling 

Madras HC upholds the ruling of Tamil Nadu Sales Tax Appellate Tribunal which held that bakery products sold from a restaurant/snack bar licensed by the Corporation of Chennai, is not eligible for sal...View More

Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS 

Delhi HC directs reconsideration of the Sabka Vishwas (Legacy Dispute Resolution/SVLDRS) Scheme application, SVLDRS-01 by holding that “redemption fine would be covered under duty, interest and ...View More