High Court Rulings


Absent 'reason to believe' escapement of tax, initiation of re-assessment proceedings unsustainable

HC  quashes re-assessment notice issued u/s 29 of U.P. VAT Act, 2007 (UPVAT) absent any ‘reason to believe’ escapement of tax in respect of sale/allotment of residential flats under h...View More

Cannot demand tax when Court deciding constitutionality, grants liberty to appeal against assessments

HC allows assessee’s writ petition challenging order of Assessing Officer (AO) which directed payment of differential tax at 8.5% on sale of construction machinery pursuant to Division Bench dec...View More

Allows imports as per Policy in vogue; Subsequent restrictive Public Notice inapplicable

HC allows import of Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) under additional licenses issued to export / trading houses under EXIM Policy 1988-91 and endorsed in assessee&rsqu...View More

Dispenses with 'pre-deposit' exercising writ jurisdiction, where input service credit denied wrongfully

HC dispenses with requirement of pre-deposit u/s 35F of Central Excise Act, 1944 in exercise of jurisdiction under Article 226 of Constitution, where CENVAT credit had been denied on ground that invoi...View More

Writ not ordinarily maintainable for 'transaction value' determination against adjudicating authority's order 

HC rules on admissibility of writ petition in case of dispute pertaining to transaction value where adjudicating authority rules against importer in disregard of appellate authority’s order; Acc...View More

Assessee can opt for duty payment basis actual production instead of annual capacity

HC quashes order of Commissioner disallowing assessee from availing option of payment of duty basis actual production capacity u/s 3A of Central Excise Act, relies upon SC ruling in Bhuwalka Steel Ind...View More

'Export obligation' period not extendable on mere 'hardship' plea, current FTP procedures enforceable 

HC dismisses assessee’s writ, upholds orders passed by Policy Relaxation Committee (PRC) denying extension of export obligation (EO) completion period for export of ‘white sugar’ abs...View More

VCES declaration dismissal for tax-dues payment post March 2013 but before scheme announcement, unsustainable 

HC allows assessee’s writ, quashes rejection of declaration filed under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) despite discharge of tax due outstanding as on March 1,...View More

Upholds license suspension for Custom Broker's failure to advise importer regarding misclassification

HC upholds order for continuation of suspension of Customs Broker License, passed by Commissioner in terms of Regulation 19(2) of Customs Broker Licensing Regulation 2013 (CBLR) for misclassification ...View More

No penalty for assessee's precocious conduct by depositing tax to avoid controversy 

HC upholds CESTAT order setting aside penalty u/s 78 of Finance Act, 1994 where assessee suo motu deposited tax on reverse charge basis along with interest for extended limitation period; Notes that a...View More