High Court Rulings


Tax object & quantum are policy-decision matters; Upholds simultaneous GST & NCCD levy on tobacco

Karnataka HC (Division Bench) holds that “there can be simultaneous levy of GST and levy of basic Excise duty and NCCD on tobacco or tobacco products” and affirms Single Judge’s orde...View More

Revenue to reimburse prior-period pre-deposit amounts to Binani Cement’s successful resolution applicant 

Rajasthan HC directs Revenue to reimburse pre-deposit amounts along with with applicable interests deposited by Binani Cement (taken over by Ultratech Nathdwara Cement Ltd. under IBC, being the succes...View More

Calcutta HC admits writ against rejection of refund filed pursuant to SC-decision; Grants interim-stay

Calcutta HC admits writ petition challenging denial of service-tax refund filed (w.r.t. tax paid pre-June 2017) by Indian Jute Mills Association in view of SC’s decision in Calcutta Club by invo...View More

Amendment reversing provision restricting ITC on inter-state sale by manufacturers, restores ‘Original Position’ 

Madras HC dismisses Revenue’s action based on amendment brought into Section 19 (2)(v) of TNVAT Act restricting quantum of ITC (allowed in excess of 3% of tax) to manufacturers, when the goods p...View More

Citing element of ‘intent-to-evade’ duty, upholds penalty vis-a-vis North-East manufacturer for incorrect valuation

Meghalaya HC (Division Bench) upholds order of CESTAT which found the assessee liable to penalty u/s 11AC of Central Excise Act for incorrect valuation of final products cleared to related parties; No...View More

Expiry of limitation period renders assessment impermissible, quashes Order rejecting refund claim

Jharkhand HC quashes Order rejecting Assessee’s refund claim, holds that in the light of Section 39 of the JVAT Act, the limitation period having expired, assessment would be impermissible in re...View More

Subsequent SCN for overlapping period a clear case of abdication of statutory responsibility 

Calcutta HC rules that show cause notice (SCN) which is “an exact replica” of SCN issued for earlier period except for period and amount proposed to be demanded as Excise duty is...View More

Department has no first-charge over secured asset of bank purchased in SARFAESI auction-proceedings

Gujarat HC (Division Bench) quashes the order of Sales Tax Authority by virtue of which assessee’s land was attached to recover VAT dues (of Company who originally owned the land and availed fin...View More

DGFT cannot amend SB until data-transmission from Customs; Dismisses challenge to MEIS-claim denial 

Madhya Pradesh HC (Division Bench) upholds action of Policy Relaxation Committee, DGFT (PRC) to decline assessee-exporter application to award benefit under MEIS Scheme where exporter has inadvertentl...View More

State not competent to tax 'Lotteries' conducted by other states

Karnataka HC (Division Bench ) rules that the State has no legislative competence to make the Karnataka Tax on Lotteries Act, 2004 imposing Tax on the Lotteries conducted by other States in the State ...View More