High Court Rulings


Corporate re-structuring not simple name change, upholds DA's denial of Notification change request

HC upholds declination of ‘name change’ request by Designated Authority rejecting assessee’s plea to consider its request to record them as a successor in interest of their previous ...View More

Upholds CESTAT, allows refund of service tax paid on brokerage collected from FIIs

HC dismisses Revenue’s appeal against order of CESTAT allowing refund of service tax paid on brokerage charges collected from the Foreign Institutional Investors (FIIs); CESTAT had held that, in...View More

Dismisses writ, condemns Petitioner for filing different writs on same issue, imposes cost 

Madras HC dismisses writs filed by assessee noting that different writs were filed on one and the same issue, in different names; Remarks, “petitioner is trying to play fraud with the Court by f...View More

Absent cogent reason, imposition of additional payment condition for appeal admission unsustainable

Madras HC allows assessee’s writ challenging condition to pay another 25% of disputed tax liability and furnish bank guarantee for remaining tax liability and penalty where assessee already paid...View More

Goods appropriates upon offer crystallisation, no sales tax where goods move pursuant to concluded order 

Delhi HC upholds findings of Tribunal which held that supply of goods from Mumbai to Delhi to execute works contract by assessee, engaged in supply, erection, commissioning and installation of lifts/e...View More

Absent adjudication, directs assessee's removal from 'Alert' list, however, refuses quashing SCN

HC refuses exercise of writ jurisdiction seeking quashing show cause notices (SCNs) imposing late fine charges along with penalty; Notes Revenue’s plea that in order to avoid late payment charge...View More

'Mining' encompasses 'quarrying', allows downloading C-Form for HSD used in vehicle for quarrying

HC grants assessee access to online facility – KVATIS (Department’s online portal) to download C Forms for purchase of High Speed Diesel (HSD) used as fuel in relation to machinery and veh...View More

Upholds 'penalty' under Foreign Trade Act for false 'origin' declaration regarding 'biodiesel' export 

HC upholds penalty imposed u/s 11 of Foreign Trade (Development and Regulation) Act, 1992 (F.T. Act) for furnishing false information & declaration regarding origin of goods to procure wrong Gener...View More

DGCEI can investigate PAN India service-tax matters despite assessee's registration with multiple Commissionerates 

HC dismisses assessee’s writ, holds that Central Excise Officers of DGCEI can have PAN India jurisdiction and issue notices to investigate service tax cases against assessee/person even if perso...View More

Upholds classification of Harpic/lizol as 'disinfectant', rejects Revenue's recourse to 'residuary entry' 

HC upholds Tribunal, Harpic and Lizol, which act as disinfectant and kill germs, bacteria and microorganisms, classifiable under Schedule-II, Part A, Entry No.20 of UP VAT Act, 2008; Relies upon on SC...View More