High Court Rulings


Urges reasonable & fair exercise of discretion by CESTAT in admitting appeals

HC sets aside CESTAT order which refused to admit appeal on ground that penalty for misuse of Focus Product Scheme scrip was less than Rs. 2 lakhs, in terms of Section 129A of Customs Act; While third...View More

Rejects re-agitation of ADD imposition under guise of challenging vires of Rules

HC rejects assessee’s challenge to final findings of Designated Authority (DA) imposing anti-dumping duty (ADD) on Graphite Electrode imported from China vide Notification dated May 20...View More

'Ice cream' not "cooked food", rejects compounding scheme; 'Common parlance' test inapplicable

HC holds that ‘ice cream’ specifically included in notified list of goods taxable at 12.5% under entry 64(9) is not eligible for compounding scheme as applicable to ‘cooked food&rsqu...View More

No additional tax on purchase turnover of goods not used for manufacturing

HC rules out inclusion of purchase turnover for purpose of arriving at taxable turnover, to levy 1% tax under Tamil Nadu Additional Sales Tax Act, 1979; Accepts assessee’s contention that turnov...View More

Upholds validity of Form I issued by Sales Tax Commissioner towards SEZ supplies

HC upholds validity of Form I issued by Commissioner of Commercial Tax u/s 8 of CST Act in respect of goods supplied to SEZ unit of Reliance Petroleum Ltd. for period post June 7, 2005; Rejects Revenu...View More

Chit fund transactions non-taxable before 2015; Refunds subject to 'unjust enrichment' test 

HC upholds non-taxability of chit funds business prior to 2015, states that issue is no longer res integra in view of SC decision in Margadarshi Chit Funds (P) Ltd. & Ors; Observes that chit trans...View More

Quashes bank guarantee for bail; No estoppel against Statute, parties' undertaking inconsequential

HC sets aside condition of furnishing bank guarantee for remaining service tax dues, for granting bail to petitioners in a tax evasion case; Notes that pursuant to investigation by DGGSTI, offence u/s...View More

Upholds sales tax on return of supplied kerosene, but Tribunal ruling prospective

HC holds that return of Kerosene after extraction of N-Paraffin required for manufacturing 'Linear Alkyl Benzenes' (LAB) by Reliance Industries Ltd. (RIL) to Bharat Petroleum Corporation Ltd. (BPCL) c...View More

Quashes reassessment denying lessor ITC of motor vehicles; Invokes natural justice principles 

HC quashes reassessment u/s 39 of Karnataka VAT Act denying input tax credit (ITC) to assessee-lessor on ground that tax invoice in respect of purchase of motor vehicles did not bear its name; Accepts...View More

Invokes 'savings' clause under GST enactment; Allows ITC recovery under repealed VAT Act

HC upholds recovery of refunded Input Tax Credit u/s 10(5) r/w Section 69(1) of Karnataka VAT Act despite repeal of said enactment w.e.f. July 2017 vide Karnataka GST Act, 2017; Perusing repeals ...View More