High Court Rulings


Writ remedy for wrongly reversed ITC refund eligibility unsustainable, relegates assessee to appeal 

HC upholds Single’s Judge order, holds that assessee has to avail appeal remedy under the Statute, which cannot given a go-by invoking writ jurisdiction directly; Writ Petition was preferred by ...View More

'Karasamadhana Scheme' a self-contained beneficial legislation, VAT provisions for 'arrear' computation inapplicable thereto 

HC sets aside rejection of assessee-dealers' applications under Karasamadhana Scheme 2017 (KSS) promulgated by the Karnataka Govt., holds that adjustment of amounts deposited by dealers pursuant to as...View More

Supplements to strengthen poultry's health not "medicine", but exempt as 'Poultry Feed'

HC holds that Poultry Feed Supplements that increase feed intake, maintain osmotic pressure and precise acid-base equilibrium, are eligible for exemption under U.P Trade Tax, 1948 as “Balanced C...View More

Quashes Circular whittling-down ITC of purchaser against tax remission availed by manufacturer-seller

HC quashes Commercial Tax Dept. clarification that sought to deny Input Tax Credit (ITC) to assessee-purchaser in light of tax remission benefit availed by manufacturer-seller under State Industrial P...View More

Quashes 'retrospective' operation of duty remission by DFIA-transferee on transferor's credit availment

HC accepts challenge to retrospective operation of Notification No. 17/2009–Cus amending Notification No. 40/2006-Cus by which a condition was stipulated requiring transferee of Duty Free Import...View More

Dismisses challenge to non-initiation of Sunset Review & discontinuation of ADD / Safeguard duty

Delhi HC dismisses 10 writ petitions – 6 challenging the decision of Designated Authority (‘DA’) not to initiate Sunset Review (‘SSR’) and consequently, not extend the pe...View More

Upholds constitutional validity of Explanation deeming 'Port Trust' as "dealer" under BST Act

HC dismisses challenge to constitutional validity of Explanation to Section 2(11) of Bombay Sales Tax Act, 1954 (BST Act) which deems ‘Port Trust’ as a “dealer”; States, from a...View More

Condemns higher duty collection pending adjudication of classification, under DRI investigation pretext

HC condemns Revenue’s refusal to finalize adjudication proceedings to determine correct Customs Tariff Heading in respect of equipment imported for providing communications, network and broadban...View More

Jt. DGFT's adjudication of composite notice for scrip cancellation & penalty, hit by pecuniary-limit 

Gujarat HC upholds decision of DGFT to set aside order of Jt. DGFT dropping the proceedings for ab initio cancellation of Duty Free Credit Entitlement scrips u/s 9(4) and imposition of fiscal penalty ...View More

MRP valuation doesn't breach principle of charging duty on manufacturing costs & profits 

HC dismisses challenge to Section 4A of Central Excise Act insofar as duty was required to be paid on PP Medicaments on the basis of MRP as reduced by abatement of 35%; Rejects assessee’s conten...View More