High Court Rulings


Rules out additional tax on inputs where final product 'exported'; Follows Division Bench 

Madras HC dismisses Revenue’s challenge to Appellate Tribunal order which quashed the levy of 1% additional tax u/s 3(4) of Tamil Nadu General Sales Tax Act against export of finished goods afte...View More

Govt. dues not recoverable from personal properties of deceased assessee's legal heir 

Gujarat HC rules that personal properties of deceased assessee’s legal heir cannot be attached for recovery of unpaid dues, by Revenue; Notes that pursuant to CESTAT order, Excise authorities pe...View More

'Builder', not 'Owner' responsible for VAT on building construction, dismisses suit seeking reimbursement

HC dismisses suit filed under Code of Civil Procedure, 1908 by Builder to seek reimbursement of VAT charges payable towards construction of building from the owner of property; Notes that in terms of ...View More

Dismisses CESTAT's order, upholds accumulated CENVAT refund upon factory closure, invokes 'estoppel' principle

HC allows assessee’s appeal, upholds refund of accumulated CENVAT credit on account of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004 (CCR); Notes that, assessee was manufactur...View More

Directs reconsideration of excise duty on supply & installation of customised IT products 

HC exercises writ jurisdiction to set aside adjudication order confirming excise duty liability on activity of supply of IT products purchased from vendors and installation at customers’ premise...View More

Dismisses writ; No 'natural justice' breach in re-assessment disallowing ITC vis-a-vis 'bogus' dealer 

HC dismisses ‘misconceived’ writ petitions challenging reassessment order u/s 39(1) of Karnataka VAT Act on ground of breach of natural justice principles; Notes that due investigation had...View More

Taxpayer cannot choose adjudicating authority, quashes challenge to anti-evasion officer's assessment power

HC dismisses assessee’s writ challenging the issuance of show-cause notice (SCN) by Additional Director General, Directorate Revenue Intelligence and provisions of sub-section (11) of Section 28...View More

Condemns Revenue's "routine" appeals, finds no perversity in CESTAT allowing input credit

HC dismisses Revenue appeal challenging CESTAT order which had allowed refund claim in respect of CENVAT credit on various input services to assessee providing banking and financial services, business...View More

Quashes retrospective hike in duty vide Corrigendum rectifying Finance Act printing errors

HC accepts assessee’s challenge to Corrigenda dated January 15, 1997 and September 21, 2000 issued by Govt. of India seeking to correct printing errors in Finance Act 1996, thereby increasing ra...View More

Accords assessee opportunity to challenge 'pipeline laying' & 'construction' classification, exercising writ jurisdiction

HC allows assessee’s writ petition challenging service tax classification of construction of pipeline / structure and laying of underground sewerage for Tamil Nadu Water and Drainage (TWAD) Boar...View More