High Court Rulings


Sets-aside settlement-order adjusting pre-deposit before computing amnesty benefit; Directs refund to 'Tata Motors' 

Jharkhand HC sets-aside order of settlement directing adjustment of amount of pre-deposit from the amount in dispute before extending the benefit of amnesty scheme; Directs the State Tax Department to...View More

Re-import of aircraft/parts sent abroad for repairs by Indigo not liable to IGST 

Delhi HC quashes IGST levy under Section 3(7) of the Customs Tariff Act on re-imported goods (aircraft and aircraft parts) that were sent abroad for repair and overhaul, holds “Notification No. ...View More

Govt. Trust, a 'dealer' liable to VAT on 'stressed asset' sale 

In a significant ruling impacting the tax liability of Govt. trusts under the VAT Act, Bombay HC holds that ‘Stressed Assets Stabilization Fund’ is a “deemed dealer” u/s 2(8) o...View More

Upholds Single Judge’s order invalidating lapse of credit on exports; Interprets semi-colon 

Madras HC dismisses Revenue’s writ appeal challenging the order of the Single Judge who set-aside the order of the Revisionary authority applying Rule-11(3)(ii) of CCR,2004 validating lapsing of...View More

Acknowledging technical glitches in ECL functioning, directs refund of interest charged for delay 

Rajasthan HC (at Jodhpur) directs Customs department to refund Rs. 80 lakhs recovered from assessee as ‘interest’ due to delay in payment of customs duty, observing that, delay in payment ...View More

Dismisses writ seeking non-condonation of long delay in filing statutory appeal 

Delhi HC dismisses writ petition challenging the order dated July 10, 2023 passed by CESTAT rejecting an application made for recall of the Original Order passed by the CESTAT in terms of which, CESTA...View More

Citing 'no pending investigation’, 'unreasoned order', directs Department to accept Assessee's SVLDRS declaration 

Delhi HC directs the Department to accept the declaration of tax liability made by Assessee under ‘Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) upon finding (i) no proof on record t...View More

Hiring out film equipment involving 'transfer of right-to-use' not service; Directs refund 

Madras HC quashes order seeking to recover service tax on hiring out of cinematographic equipment such as cameras, lenses, generators, cranes to customers who in turn use the same for film&n...View More

Quashes demand on travel Co. for meeting operational costs of overseas offices 

Delhi HC quashes Show Cause Notice (SCN) proposing to bring operational costs of overseas offices and tour operator services within the ken of service tax through Section 65(105)(n) of the Financ...View More

Following settled precedents, classifies Nokia's Small-Form-Factor-Pluggable as apparatus/machine 

Delhi HC allows Nokia’s (Assessee) appeal validating classification of imported Small-Form-Factor-Pluggable (SFP) under CTH 8517 6290 as opposed to Revenue’s purported classification under...View More