High Court Rulings


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

Dismisses assessee's writ, appeal maintainable against negative Designated Authority's order not proposing ADD 

HC holds that right to appeal u/s 9C of Customs Tariff Act, 1975 does exist even when Designated Authority (DA) gives a negative finding while rejecting assessee’s plea that, Section 9C postulat...View More

Upholds CESTAT, quashes extended period demand on educational services by Public Charitable Trust 

Bombay HC dismisses appeal filed by Revenue challenging the order of CESTAT which had set aside demand under “Commercial Training or Coaching Centre” for extended limitation period and pen...View More