High Court Rulings


Dismisses Revenue's petition denying additional ITC on stock-transfer for want of revised-return 

Karnataka HC dismisses petitions by Revenue against Karnataka Value Added Tax (VAT) Appellate/KVAT Tribunal order allowing assessee's additional claim of Input Tax Credit (ITC) on goods stock transfer...View More

Second SCN issued on identical facts and issues as first one, but invoking different provisions, invalid 

Delhi HC quashes the second SCN issued u/s 28(4) of the Customs Act, 1962 issued after the SCN u/s 28(1) on the same factual matrix, same issue alleging mis-declaration in respect of same imported goo...View More

Relegates Assessees to post-SCN stage, in challenge to tax imposition on services provided to municipality 

Karnataka HC, in a batch of writ petitions, refuses to interfere with the SCNs issued by the Revenue, but quashes orders passed by the Adjudicating Authority and Appellate Authority in certain cases l...View More

Cannot deny IGST refund despite availing duty drawback; Follows Amit Cotton

Madras HC allows refund claim by assessee-exporter of IGST towards zero rated exports by following a few precedents, one among them is Gujarat HC decision in case of Amit Cotton Industries; Asses...View More

Restrains issuance of further summons basis investigation against vendor noting non-consideration of reply 

Gujarat HC directs withdrawal of summons issued u/s-108 of the Customs Act,1962 by the Commissioner of Customs, who was impleaded in personal capacity, noting failure to consider the reply filed by th...View More

Quashes order emanating from show cause notice already set aside in Vos Technologies 

Delhi HC quashes order passed on the basis of a Show Cause Notice (SCN) which was already set aside in the matter of Vos Technologies in a bunch of 47 petitions due to ‘enormous’ delay in ...View More

Service is exported if recipient is abroad, even if provided within India; Quashes demand, allows refund 

Madras HC sets aside the orders of Asst. Commissioner and Addl. Commissioner raising a demand of service tax on export of certain services by Assessee to its subsidiary group company Hypertherm (S) Pt...View More

Quashes confiscation of ‘biris’ containing tobacco packed in paper, deeming it to be ‘cigarettes’ 

Andhra Pradesh HC sets-aside confiscation of 180 cartons of biris seized during transportation from Kolkata to Vijayawada; Perusing the order of seizure and confiscation that considered biris to be ci...View More

Relegates 'Tata Teleservices' to CESTAT on issue of 'Value-Added-Services' taxability; Modifies pre-deposit 

Delhi HC directs Tata-teleservices (Assessee) to approach CESTAT to decide the applicability of Service-tax on value-added-services like caller tune, ISD packs, calling packs etc.. provided by Assesse...View More

Bought-out-items supplied directly to customer's place not includible in value of 'Industrial-Furnace' 

Calcutta HC dismisses Revenue's appeal and upholds CESTAT ruling that value of bought-out goods directly supplied to buyer’s place for erection and commissioning of ‘industrial furnaces&rs...View More