High Court Rulings


Upholds Commissioner's power to delegate power of undertaking investigation on Special Commissioner  

HC holds that order of empowerment issued by Commissioner delegating power to Special Commissioner to issue Form DVAT 50 for authorising specific officers to undertake investigation, search, not&...View More

Pipes manufactured using steel plates for use in pipeline laying contract, constitutes 'sale'

HC upholds Tribunal, manufacture and supply of steel pipes for use in execution of lump-sum engineering, procurement and construction (EPC) contract for supply and l...View More

Absent proper records, upholds 10% gross-profit adoption for arriving 'works contract' liability

HC upholds Tribunal’s adoption of 10% gross profit for working out deemed sales value of goods transferred during works contract execution, under Tamil Nadu VAT Act, 2006 (TNVAT Act); Dismisses ...View More

Upholds validity of demand notice under CST Act sans challenge to assessment order 

HC dismisses assessee’s challenge to validity of demand notice issued towards recovery of sales tax arrears under CST Act on account of failure to furnish Form F in respect of goods consigned to...View More

'Renting' & 'hiring' of cabs liable to service tax; Transfer of control irrelevant

Renting of motor cab liable to service tax u/s 65(105)(o) r/w Section 66 of Finance Act, irrespective of whether operator retains possession and control of vehicle or passes it on to the customer; Rej...View More

Strikes down Circular restricting interest on delayed SAD refund; Follows Division Bench 

HC strikes down Para 4.3 of Circular No.6/2008-Cus insofar as it restricts / obliterates the claim of interest on belated refunds of SAD granted in terms of Notification No. 102/2007-Cus; Rejects Reve...View More

Shortages from wrong consignments to Group entities mere irregularity; Cannot deny input-credit

HC sets aside demand for CENVAT credit against shortage of goods / inputs wrongly consigned to other units of assessee; Notes that assessee and its group entities shared common prefix/name due to whic...View More

Exercises discretionary 'writ jurisdiction' to settle classification dispute for DEPB benefit entitlement 

HC exercises discretionary writ jurisdiction in matter of classification of assessee’s product as “Alloy Steel Forging (Machined)” or “Bearing Races” for purpose of DEPB ...View More

CESTAT cannot reject admitted appeal on monetary grounds, without adjudicating on merits

HC quashes CESTAT order dismissing appeal and rectification of mistake application under proviso to Section 35B of Central Excise Act, without adjudication on merit; Observes, while it was undisputed ...View More

Allows PSU's fresh adjudication request after 14 years, subject to securing Revenue's interest 

HC allows request of Public Sector Undertaking for fresh adjudication of show cause notice after 14 years of grievance against ex-parte order denying benefit under Project Import Regulations, 1986; No...View More