High Court Rulings


Quashes challenge to preliminary recommendation for safeguard duty imposition on solar cells 

HC dismisses challenge to preliminary findings of DG Safeguards recommending 70% ad valorem safeguard duty on import of Solar Cells whether or not assembled in modules or panels, pursuant to an invest...View More

Revenue cannot refuse 'Form C' towards natural gas for electricity generation post GST 

HC rules that assessee is entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electricity generation at power plants in Haryana even a...View More

Rejects standard deduction for works-contract tax, where voluminous records of actual expenses available 

HC quashes re-assessment proceedings which allowed 30% deduction towards labour and like charges in respect of works contract under Rule 3(2)(m) of Karnataka VAT Rules, when actual amounts were ascert...View More

Show cause notice alleging tax evasion intention mandatory, while invoking extended limitation 

HC holds that show cause notice is mandatory for determining the disputed tax, interest and penalty and same cannot be collected for 5 years without alleging omission / commission of willful suppressi...View More

Quashes Tribunal's pre-deposit condition for stay, where offshore works contract taxability debatable 

HC quashes order of Sales Tax Tribunal directing pre-deposit as a condition for granting stay against recovery of tax pending statutory appeal; Notes that dispute arose with respect to taxability of p...View More

Classifies MS Re-rollables including used rails as "Scrap"; Policy on shipment date applicable 

HC upholds classification of MS Re-Rollable consisting of used rails as 'Scrap' under Customs Tariff Heading (CTH) 7204 3000 taxable at 5% BCD; Rejects Revenue contention that goods were restricted in...View More

'Freight' cost for imported goods assessment cannot exceed 20% of FOB value 

HC holds that Customs authorities cannot add more than 20% of FOB value as ‘freight charges’ to arrive at assessable value of imported goods, under Rule 10(2)(a) of Customs Valuation (Dete...View More

Grants relief to Indian cricketer; Quashes adjudication order violating 'natural justice' principles 

HC sets aside service tax order for violation of natural justice principles and dismissal of appeal on grounds of limitation, noting that assessee is an Indian cricketer and part of IPL franchise and ...View More

Upholds revocation of online Form C facility sans timely remittance of tax due 

HC disallows online Form C generation facility upon default in payment of self-assessed tax liability along with submission of returns, under Puducherry VAT Act; Rejects assessee’s plea that sin...View More

Builder's point of taxation determinable per Service-Tax law, not accounting methodology adopted 

HC quashes differential service tax demand of Rs. 1.70 Cr (approx.) raised on builder on the basis of value declared as ‘Revenue from Operations’ in P&L Account vis-a-vis ST-3 Returns;...View More