High Court Rulings


CA certificate sufficient to demonstrate non-passing of duty-incidence; Allows refund to Nokia 

Delhi HC in Nokia India favour, upholds the CESTAT ruling which allowed refund of excess duty paid on import of mobile phones, determining that a Chartered Accountant’s certificate is sufficient...View More

Quashes GO's restricting PVR from collecting convenience fees for online ticket booking 

Bombay HC in favour of Cinema Hall owners (like PVR, FICCI-Multiplex Association) and online movie ticketing platform (BookMyShow), quashes the Maharashtra Government Orders dated April 4, 2013 and Ma...View More

Dismisses Pharma Co.'s writ seeking retrospective BCD-reduction, direction to modify error in customs-tariff 

Bombay HC dismisses Assessee’s writ seeking retrospective reduction of Basic Customs Duty (BCD) from 10% to 7.5% for the tariff items under the subheading 293359, holding that, “no relief ...View More

Main and sub-contractor ‘jointly and severally’ liable to tax; Differentiates L&T ratio 

Madhya Pradesh HC in appeal pertaining to additional demand with interest/penalty raised on assessee (works contractor) by adding turnover of sub-contractor, upholds the demand citing Section 7 of M.P...View More

Despite CESTAT's dismissal on limitation, refuses entertaining appeal on merits concerning internet-services taxability 

Delhi HC rejects appeal by Revenue against CESTAT order dropping demand on ‘Lease Internet Broadband services’ provided to exempted organisations (STPIs, Embassies, etc.) by holding the Sh...View More

Criticizing ‘needless’ litigation, grants compensation after customs eschews DGFT's classification 

Madras HC, in a first, directs Revenue to grant compensation to the Assessee-Hotel for needlessly litigating a settled issue on classification of capital goods; Negating the EPCG license under which t...View More

Quashes reduction of exemption quantum of commercial tax paid by Eicher Motors 

Madhya Pradesh HC in writ petition pertaining to reduction of exemption quantum while assessee deposited commercial tax in good awaiting provisional eligibility certificate, holds that same amounts to...View More

Goods classification have no bearing on legality of imports for Advance-Authorization; Sets-aside demand

Kerala HC dismisses Revenue’s appeal challenging recovery of differential customs duty pertaining to mis-classification of imported ‘fish-protein’; Assessee, for the period between 2...View More

Hiring of computer and computer-peripherals, a transfer of right-to-use goods, not liable to service-tax 

Calcutta HC sets-aside the demand of service tax on server, computers, printers, computer peripherals, etc. provided to different clients on hire basis under supply of tangible goods service” u/...View More

Claims pending litigation before MPCTAB falls under 'Disputed Amount' for seeking amnesty 

Addressing multiple writ petitions on similar controversy relating to how would a demand which is pending litigation before an Appellate Authority be categorized, Madhya Pradesh HC clarifies that for ...View More