High Court Rulings


No service-tax on takeaway services by AC-restaurants, provision of niceties ‘critical’ to determine leviability

Madras HC quashes orders levying service tax on ‘take away/parcel services’ for various periods upto June, 2017 when Goods and Services Act, 2017 came into force, remarks that “not a...View More

No CENVAT reversal required in sale & lease-back transaction; Debunks Revenue’s ‘deemed removal’ plea

Madras HC (Madurai) quashes order seeking reversal of CENVAT credit in a transaction of sale and lease back of capital goods; Notes that due to liquidity issue, Assessee sold their plants & machin...View More

Writ filed after statutory limitation period 'maintainable'; however, dismisses jurisdictional challenge to O-I-O

Karanataka HC admits writ petition filed by assessee assailing the Order-In-Original (OIO) after lapse of maximum statutory limitation period stipulated u/s 35 of Excise Act (60 days + 30 days of exte...View More

P&H HC’s relief in writ by cab-aggregator Ola challenging double-taxation on car-lease transaction

P&H HC issues notice in writ filed by cab aggregator on jurisdictional challenge raised assailing demand of service tax for period 2015-2017 despite having paid Rs. 22 crores VAT/Sales Tax in 17 s...View More

Revenue’s stance requiring assessee to prove technical glitches while filing TRAN-1 “too narrow”

Madras HC, in a batch of writ petitions, raps Revenue in insisting upon assessee to prove technical glitches in portal before transitioning of available ITC from VAT to GST regime, terms such stand as...View More

Reprimands Revenue for issuing ‘non-speaking’ demand order beyond reasonable period

Madras HC sets aside non-speaking excise demand order absent reasoning, issued beyond a reasonable period of time and for being violative of natural justice principles, holds it to be untenable in the...View More

Roving enquiry to cull-out truth regarding transactions/liability cannot be done in writ proceedings

Madras HC observes that it “cannot conduct a roving enquiry in order to cull out the truth regarding the transactions done as well as the liability, which is to be ascertained and determined wit...View More

Lifts import duty on Black Fungus drugs till Central Govt.'s final decision on waiver

Delhi HC in a writ petition seeking complete waiver of import duty on Amphotericin B (drug to treat Mucormycosis, i.e. Black Fungus), directs that till a final decision on waiver is taken by the Govt....View More

Dismisses writ impugning notice; Cites assessee’s “mischievous intent” to stall assessment

Madras HC dismisses writ petition challenging the second assessment notice issued under the TNVAT Act, 2006, in view of assessee’s intention to stall assessment proceedings knowing fully well th...View More

Dismisses challenge to CENVAT denial on outward-transport; Writ Court not an 'appropriate forum'

Bombay HC dismisses writ petition of assessee (Hindustan Coca-Cola Beverage) assailing legality and validity of SCN-cum-demand notice impugning CENVAT credit availed on transportation charges incurred...View More