High Court Rulings


Mechanical levy of late-fees for delayed BoE unwarranted where importer acted bonafidely 

Bombay HC dismisses Revenue appeal against an order of CESTAT holding that late fees charged for delay in filing Bill of Entry (BoE) in the adjudication order was unwarranted considering the bona fide...View More

Confirms penalty absent reasonable cause to withhold entry-tax payment; SC-ruling benefit not available

Orissa HC affirms the discretion exercised by Assessing Officer in levying penalty under Orissa Entry Tax Act, 1999 (OET Act) to the tune of Rs. 1.9 crores on finding that it had no reasonab...View More

Affirms Single Judge direction requiring notice issuance to service-recipient for effective SCN adjudication 

In an intra-court appeal concerning the matter of service tax demand against the service provider of PWD, W.B. Govt., Calcutta HC, directs Revenue to issue notice to service recipient as well i.e. PWD...View More

Dismisses Revenue's challenge against Settlement Commission order absent illegality in procedure adopted 

Bombay HC dismisses Revenue’s writ against Settlement Commission order accepting assessee’s (importer’s) application for settling the duty liability dispute regarding two SCNs allegi...View More

'Rusk' same as 'Bread', not classifiable as unlisted item under residuary entry 

HP HC upholds classification of ‘Rusk’ under Entry 9 of Schedule B under HPVAT Act as “Bread”, exempt from VAT; Allows writ petitions challenging the findings rendered by Tribu...View More

Derides Tribunal for not returning clear finding w.r.t. CSD Canteen sales disallowance 

Allahabad HC sets aside order of Commercial Tax Tribunal with a “positive” direction to hear and decide the appeal of assessee against disallowance of various claims of assessee,...View More

Cannot presume prior sale-contract existence merely because goods transferred in entirety to Franchise

Allahabad HC allows assessee's revision against Tribunal’s order confirming rejection of stock-transfer claim on camphor products transported form factory in Bareilly to branch in Delhi intended...View More

Slams Revenue for recovering excess statutory pre-deposit by attaching Bank Account due to “own wrong”

Calcutta HC holds that as appeal was been filed by the Assessee by making statutory pre-deposit, Revenue’s action of recovering more amount than the statutory pre-deposit amount, from the other ...View More

Exemption granted to ‘new unit’ does not envisage computing ‘total employment’ basis EPF-contribution 

Allahabad HC allows assessee’s revision against order of Trade Tax Tribunal restricting tax concession of ‘new unit’ to 5% of sale price by concluding that even though assessee emplo...View More

Insulated Glass are ‘plain glass-panes’ attracting 10% VAT, dismisses Revenue's revision

Allahabad HC affirms Tribunal’s stance that insulated glass is nothing but double glazed dual sheet (DGDS) which falls under the general description of ‘plain glass-panes' and hence 10% VA...View More