High Court Rulings


Directs Municipal Corporation to release amount withheld wrongly for a non-existent service-tax

Delhi HC holds Municipal Corporation’s Act of withholding/deducting the amount payable to Petitioner, on the alleged ground that service tax is not applicable on service of waste collection or d...View More

Allows Rule 6(3) benefit when clearance of dutiable goods undisputed, dismisses Revenue's appeal

P&H HC dismisses Revenue’s appeal, holds that assessee cannot be denied benefit of Rule 6(3) of CENVAT Credit Rules, 2004 (CCR) where the goods (i.e. pipes) manufactured were cleared on paym...View More

Upholds Single Judge order allowing ITC of tax paid by purchasing dealer pre-Jan 2016

Madras HC (Division Bench) upholds Single Judge order allowing ITC of tax paid by assessee (purchaser) in terms of un-amended Section 19(1) of Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) as exist...View More

Redemption-fine on smuggled goods cannot exceed 'market-price', fact that Tug hired/owned inconsequential

HC upholds Tribunal’s findings that the maximum redemption fine (in lieu of confiscation) for illegal import of goods (diesel oil) cannot exceed the market price of the smuggled goods in terms o...View More

'Slice' classifiable as a 'Fruit Drink', not 'Energy Drink', directs Revenue to refund excess tax

P&H HC allows assessee’s appeal, holds that Pepsico’s 'Slice', made of mango, sugar & water is covered under Entry 100-D of Schedule C to the HVAT Act, taxable at 5.25%; Rejects Re...View More

Approved resolution plan cannot stop garnishee proceedings when VAT authorities unaware of CIRP

HC dismisses writ petitions filed by Electrosteel Steels (‘Corporate Debtor’) challenging the garnishee order passed by Deputy Commissioner of Commercial Taxes (‘Respondent’) a...View More

HC : Cannot withhold refund for an 'indefinite-period' for "want of cross-verification" details, imposes 

Telangana HC allows assessee’s writ, holds that "want of cross-verification" details cannot be a ground for withholding refund for an indefinite period of time; Observes that, “refund with...View More

Allows CENVAT credit on Crane/Dry-Dock fabrication to 100% EOU, Upholds CESTAT 

Gujarat HC dismisses Revenue's appeal, allows CENVAT on HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding Electrode used in the fabrication of Cranes/Dry-Dock to assessee, a 100% EOU, engaged i...View More

HC: CENVAT lapsing not envisaged for 'optional-exemption', placement of stipulation not a 'draftsman-error' 

Bombay HC holds that assessee (a manufacturer of Yarn and Grey Fabrics) is not required to reverse the entire credit lying in balance on the date of opting Exemption Notification No.30/2004-CE dated J...View More

Gujarat VAT Amendment Act not a “validating Act”, quashes revision-notices issued under GST regime

Gujarat HC holds that the Gujarat Value Added Tax (Amendment) Act, 2018 is not a validating Act, strikes down Section 84A inserted in Gujarat Value Added Tax Act, 2003 with retrospective effect &ldquo...View More