High Court Rulings


Supply of electricity to occupants of complex without licence taxable as ‘service’ 

Calcutta HC holds that transaction of receiving high-tension electric supply and making over low-tension electric supply to occupants of a complex, raising bills on such occupants and realizing electr...View More

Writ challenging safeguard duty imposition on solar-cells maintainable, dismisses Revenue's 'territorial jurisdiction' plea

HC holds assessee’s writ challenging final notification dated July 30, 2018, pertaining to levy of Safeguard Duty (SG) on import of solar cells and modules, as maintainable before it in respect ...View More

Rejects allocation of unutilized 'Raw Pet coke' quota basis production capacity, directs re-computation

HC rules on apportionment of unutilised quota of Raw Pet Coke (RPC), a feedstock for producing calcined petroleum coke (CPC), pursuant to SC order restricting imports of RPC at 0.7 million MT for peri...View More

Strikes down 'Advertisement tax' levy by Nagar Nigam post GST regime

Allahabad HC strikes down Mathura Vrindavan Nagar Nigam (Vigyapan Kar Ka Nirdharan and Wasuli Viniyaman) Upvidhi, 2017 framed in exercise of powers u/s 172(2)(h) of U.P. Municipal Corporation Act whic...View More

Construction of Sports Complex/Stadium used primarily/predominantly for non-commercial purpose, not taxable

HC upholds CESTAT order that construction services to Government of Maharashtra (GoM) in respect of Sports Complex is not covered under ‘commercial or industrial construction’ as defined u...View More

Dismisses writ, non-grant of rebate/set-off of CST against 'entry tax' not unconstitutional

Bombay HC holds that Entry No.16 of Schedule to Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 (Maharashtra Entry Tax Act), as amended is not ultra-vires Entry 52 of list II to the Seven...View More

Directs release of consignment detained pursuant to Notification stayed by Court order

HC directs release of consignment of ‘Peas’ and ‘Dhalli’ imported under Bill of Entry (B/E) observing that interim stay has been granted in respect of operation of Notification...View More

Quashes adjudication order pending consideration of matter before Settlement Commission

HC allows assessee’s writ, quashes confiscation order passed by Additional Commissioner of Customs on the ground that matter was pending consideration before Settlement Commission (Commission); ...View More

Allows refund claim of excess CVD, challenge to assessment not required under amended Section 27 

HC allows refund u/s 27 of Customs Act, 1962 of CVD paid where assessee paid higher duty despite reduction of effective CVD to 1% on mobile handsets vide Notification No. 12/2012 dated March 27, 2012 ...View More

BoE filing not mere formality, upholds penalty absent submission of documents substantiating EO fulfilment

Delhi HC upholds levy of penalty u/s 11(2) of Foreign Trade Development and Regulation Act, 1992 (FTDR Act) where assessee failed to file necessary documents to evidence fulfilment of its Export Oblig...View More