High Court Rulings


Refund of duty, interest ‘distinct’ from pre-deposit; Making of refund application ‘starting point’ 

Delhi HC rules that interest on delayed refund is clearly ‘dependent’ upon making of a formal application on the lines of Section 11B of the Central Excise Act, 1944 declaring “the i...View More

Dental college liable to register for canteen sales to students; Dismisses revision 

Kerala HC holds Assessee-Dental College liable to obtain registration under Kerala Value Added Tax for supply of food to students through canteen; Dismissing the revision petitions preferred by the as...View More

School liable to pay water, sewerage tax despite exemption from paying building tax 

Allahabad HC dismisses challenge to levy of water and sewerage tax on school on finding that such a levy “is not dependent on levy of building-tax”; Assessment and demand of house-tax and ...View More

Natural Gas same as ‘petroleum’ not ‘industrial’; 16% levy applies on every sale

In this tax revision pertaining to classification of natural gas under Entry 118 of 1st Schedule or Entry 23 of 6th Schedule of Andhra Pradesh General Sales Tax Act Act (APGST), 1957 taxable...View More

Land-cost not includible for determining works-contract tax on apartment sale; Sets-aside revision 

Karnataka HC remarks that "Composition schemes cannot be converted into a scheme to tax turnovers not falling within the legislative competence" while clarifying that Article 366 (29A) which creates l...View More

DGFT must conduct independent scrutiny for issuing licence/EODC, not just follow DRI directives 

Gujarat HC allows assessee’s writ petition against the order of Addl. DGFT denying licences/authorizations and EODCs in assessee’s favour, finding that the order was passed placing relianc...View More

DGFT cannot stall decision on authorization redemption indefinitely citing DRI probe 

Delhi HC directs the DGFT to decide the assessee's advance authorization redemption application within 6 months, while setting aside deficiency letters that solely cited an ongoing DRI investigation a...View More

Not open for DRI to block imports/impose duty if licensing-authority fails to act 

Madras HC allows assessee’s writ petition, holds that if the licensing authority has not taken any appropriate action as per the recommendations of the DRI, it is not possible for the DRI to dis...View More

EODC issuance by DGFT final, customs can't deny export obligation discharge 

Karnataka HC upholds CESTAT Bangalore ruling, holds that if the assessee has fulfilled the export obligations which was examined by Joint Director of Foreign Trade and Export Obligation Disc...View More

Customs can interpret licence conditions, not just blindly enforce them once produced 

Madras HC allows Customs appeal, sets aside the CESTAT ruling that held that it is not for the Customs authority to interpret the Licence Policy and they are to enforce the same once a valid licence i...View More