High Court Rulings


Upholds Single Judge order directing goods release upon tax payment considering bogus documentation

Madras HC upholds order of Single Judge which disposed writ petition and directed the assessee to remit one-time tax as per Revenue’s compounding notice to secure the release of goods detained b...View More

Refutes intervening with Revenue's direction for bank-account freezing citing suppression of pertinent facts

Delhi HC dismisses writ challenging Revenue’s direction issued for freezing bank accounts on account of “suppression of the relevant facts and circumstances by the Petitioner”; Finds...View More

No CENVAT credit reversal for sugar manufacturer w.r.t. electricity generated from bagasse

Delhi HC rules in favour of the assessee, rejects Revenue's stand that assessee should have reversed CENVAT Credit for inputs used in generation of electricity in terms of Rule 6(3)(i) of CENVAT Credi...View More

Rejects First Appellate Authority’s appeal dismissal for “disputed” amount non-payment , remands matter

Bombay HC holds First Appellate Authority’s (FAA) refusal in entertaining assessee’s appeal on the ground of non-payment of “disputed” tax and penalty amount u/s 28(3)(a) of Go...View More

State-established University not a corporation/undertaking, TDS provisions inapplicable on works-contract awarded

Allahabad HC holds the assessee, a University, not liable to deduct tax at source on works-contracts awarded by it under provisions of Section 8-D(1) of U.P. Sales Tax Act, 1948, consequently declares...View More

Upholds Single Judge's dismissal of writ against re-opening assessment w.r.t. mobile/laptop chargers

Rajasthan HC upholds dismissal of writ petition against re-opening of assessment order under Rajasthan Value Added Tax, 2003 (RVAT/Act) for determining taxability of charger/adapter, battery, earphone...View More

Mandatory pre-deposit requirement for entertaining appeal cannot be waived, upholds Single Judge

Uttarakhand HC upholds Single Judge order rejecting assessee’s plea for waiver/exemption of pre-requisite of depositing 7½ percent of disputed duty for entertaining an appeal stipulated u...View More

Transportation expenses incurred on own account not includible for Entry-Tax valuation

Allahabad HC holds CESTAT’s direction of remand for working out the total expenses incurred by the assessee on own account towards transportation of coal for arriving at value of coal in terms o...View More

Denial of EO fulfillment benefit on SEZ supplies for mere bill-of-export non-supply, untenable

Bombay HC holds denial of benefit of export obligation (EO) fulfillment in respect of supplies made to SEZ on ground on failure to furnish ‘bill of export’, as unsustainable; Observes that...View More

Quashes SCN holding drawback on export goods as erroneous/excess and re-determining value

P&H HC allows assessee’s writ, quashes show cause notice (SCN) issued after a period of 5 years, seeking to hold drawback as erroneous or excess absent any mechanism under Customs Act, 1962 ...View More