High Court Rulings


Allows TED refund in respect of supplies to 100% EOU, pre-March 2013 

HC quashes denial of Terminal Excise Duty (TED) refund claim in respect of supplies by assessee to 100% EOU treated as ‘deemed export’ under provisions of Foreign Trade Policy 2009-14 (FTP...View More

Finds no perversity in CESTAT's order denying credit absent demonstration of goods movement 

HC dismisses assessee’s appeal against order of CESTAT which disallowed CENVAT credit on inputs on the ground of clandestine transactions, absent any question of law; CESTAT basis report from RT...View More

Invokes saving clause, upholds service-tax proceedings initiated under Finance Act post GST

HC dismisses assessee’s writ challenging proceedings under show cause notice issued u/s 73(i) of Finance Act, 1994 (Finance Act) on the ground that same stood omitted in view of Section 173 of C...View More

Upholds CESTAT, non-refundable deposits from prospective flat buyers not taxable as ‘maintenance service’ 

Bombay HC dismisses Revenue’s appeal against order of CESTAT which held that assessee was not providing Management, Maintenance or Repair (MMR) service by merely collecting amount from prospecti...View More

Mere Form-F production not conclusive proof of 'stock-transfer', upholds taxability absent records submission 

HC sets aside claim of inter-state stock transfer of goods (i.e. ghee) by assessee to its C&F agent on the strength of Form-F absent production of relevant records inspite of notice and discharge ...View More

Upholds PRC's rejection of DFIA validity extension, dismisses 'commercial expediency' & 'genuine hardship' plea 

Delhi HC dismisses assessee’s writ, finds no infirmity in rejection of application by Policy Relaxation Committee (PRC) for extension of validity period of Duty Free Import Authorisation (DFIA);...View More

Form-F denial for lapse of return-revision period unjustified, where transaction is genuine 

HC allows assessee’s writ against Revenue’s denial to issue F-Forms after lapse of time prescribed for revision in returns u/s 28 of Delhi VAT Act, 2004 absent any dispute over genuineness...View More

Quashes reassessment on 'used-car' dealer, concerned officer to bear cost of 'whimsical order'

HC allows assessee’s writ petition, quashes re-assessment order imposing difference of purchase tax of Rs. 8 crores (approx) u/s 3(2) of Karnataka VAT Act, 2003 on a dealer engaged in sale and p...View More

‘Hybrid Amplifier’, to boost signal, not a television part, but an electronic component 

Bombay HC upholds classification of ‘Hybrid Amplifier’ under Schedule Entry C-II-126 of Bombay Sales Tax Act, 1959 (Act), which deals with electronic systems, instruments, appliances and c...View More

Quashes notice issued to attach assessee's bank account to recover service-tax sans adjudication 

HC quashes Notice issued by Director General of GST Intelligence (DGGSTI) to attach assessee’s bank account u/s 87(b)(i) of Finance Act, 1994 (Act) towards recovery of service tax dues payable u...View More