High Court Rulings


Non-consideration of assessee's contentions can always be agitated in course of appeal, disposes writ

Bombay HC (Goa Bench) dismisses challenge made against order of Addl. Commissioner of Taxes, South Goa, Margao disallowing the credit of entry tax availed by the assessee in view of availability of &l...View More

Administrative-Authority cannot start parallel-proceedings when matter already before HC, directs goods release

Bombay HC directs release of confiscated goods (peas) where Petitioner paid the customs duty, redemption fine and the penalty pursuant to order-in-original; Notes that Assessee had made an import of p...View More

Follows Ramco Cements, allows Form-C issuance with inclusion of “High Speed Diesel” in registration-certificate

Madras HC directs Revenue to include “High Speed Diesel” in the CST certificate of registration of the assessee as a commodity eligible for purchase by the assessee for use in their mining...View More

"Online-booking charges" in addition to "ticket-cost" cannot be subject to "Entertainment-tax", allows PVR's appeal

Madras HC (Division Bench) allows writ appeal filed by PVR Ltd. (Assessee), holds that “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” is n...View More

Citing 'Ordinance promulgation', upholds seizure proceedings where SCN issued within extended limitation-period

Bombay HC dismisses writ petition seeking release of seized gold bars and dropping of proceedings, holding that the rigour of Section 110(2) of the Customs Act would not be applicable in the case of t...View More

Assessee at liberty to file 'rectification application' once relegated to 'statutory-remedy', allows writ petition

Madras HC rules that filing of rectification application u/s 84 of Tamil Nadu VAT Act (TNVAT Act) by petitioner despite being permitted to file an appeal in the earlier round of litigation is correct ...View More

Lever-files made of cardboards with a print not taxable under 'residual-category'

Madras HC holds that the commodity “lever files made of cardboards” with any print on it, will fall under Entry 40(iv) of the First Schedule of Tamil Nadu General Sales Tax Act, 1959 (TNGS...View More

Derides Revenue's conduct; Disregarding binding SC order amounts to 'contempt' of Court

Madras HC quashes demand-cum-recovery notices requiring the assessee to pay excise-duty for Domestic Tariff Area (DTA) clearances effected during the period September 1999 to September 2001 and thereb...View More

Proposal to levy penalty when Entry-Tax not paid on account of prevailing law ‘unjustifiable’

Madras HC sets aside levy of penalty for non-payment of entry tax on imported heavy road laying vehicle in view of law prevailing at time of import; Finds that, law prevailing as on date of the import...View More

Sets-aside order taxing Non-star category Hotel as Star Category for wrongly claimed ITC

Madras HC quashes Revenue’s order of bringing Assessee i.e. Hotel of non-star category under the purview of Section 7(1)(a) of the TNVAT Act on the ground that they had claimed ITC as contrary t...View More