High Court Rulings


Quashes order emanating from show cause notice already set aside in Vos Technologies 

Delhi HC quashes order passed on the basis of a Show Cause Notice (SCN) which was already set aside in the matter of Vos Technologies in a bunch of 47 petitions due to ‘enormous’ delay in ...View More

Service is exported if recipient is abroad, even if provided within India; Quashes demand, allows refund 

Madras HC sets aside the orders of Asst. Commissioner and Addl. Commissioner raising a demand of service tax on export of certain services by Assessee to its subsidiary group company Hypertherm (S) Pt...View More

Quashes confiscation of ‘biris’ containing tobacco packed in paper, deeming it to be ‘cigarettes’ 

Andhra Pradesh HC sets-aside confiscation of 180 cartons of biris seized during transportation from Kolkata to Vijayawada; Perusing the order of seizure and confiscation that considered biris to be ci...View More

Relegates 'Tata Teleservices' to CESTAT on issue of 'Value-Added-Services' taxability; Modifies pre-deposit 

Delhi HC directs Tata-teleservices (Assessee) to approach CESTAT to decide the applicability of Service-tax on value-added-services like caller tune, ISD packs, calling packs etc.. provided by Assesse...View More

Bought-out-items supplied directly to customer's place not includible in value of 'Industrial-Furnace' 

Calcutta HC dismisses Revenue's appeal and upholds CESTAT ruling that value of bought-out goods directly supplied to buyer’s place for erection and commissioning of ‘industrial furnaces&rs...View More

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