High Court Rulings


Settlement Commission cannot reject application on basis of Adjudicating Authority's subsequent order

Settlement Commission cannot reject an application u/s 32E of Central Excise Act (‘Act’) on basis of Adjudicating Authority’s order passed subsequent thereto; From a conjoint reading...View More

LB to decide taxability of unserviceable aircraft, stores & scrap sold by Airlines

HC calls upon Larger Bench (LB) to decide whether sale of unserviceable (rejected) aircraft and stores, scrap and spare parts by airlines (assessee) would be amenable to sales tax under Delhi Sales Ta...View More

Data connectivity services to global customers of parent entity qualify as 'export' 

Data connectivity services rendered by Indian entity to global customers of Parent entity under Master Supply Agreement, qualify as ‘export of telecommunication services’ both under Export...View More

Grants interim relief to exporter; Allows Advance Authorisation imports sans IGST payment

HC finds prima facie case to allow assessee-exporter to continue making imports under Advance Authorizations issued prior to July 1 without payment of IGST, subject to quantity and value specified the...View More

Quashes Designated Authority's order; Directs Anti-dumping duty continuation pending 'Sunset Review' outcome

HC quashes Designated Authority’s order which refused to initiate Sunset Review for continuation of Anti-Dumping Duty imposed on import of ‘Metronidazole’ from China vide Notificatio...View More

State fails "quid pro quo" test; Quashes import fee on distilleries absent 'regulatory' nature

HC quashes Notification levying permit fee on distilleries & breweries on import / transport of ‘malt spirit of over proof strength’ into the State, as same does not constitu...View More

'Settlement' not for errant tax-evaders alone; However, Commission can remand 'complex' matters 

HC upholds application rejection & remand to Adjudicating Authority by Settlement Commission to determine whether Flavoured Chewing Tobacco (FCT) manufactured with aid of packing machines would be...View More

VAT on amalgamating entities' interim sale / purchase transactions till appointed date, constitutionally valid

HC upholds Constitutional validity of Section 52 of Gujarat VAT Act, 2003 (GVAT Act) which deems amalgamated companies as ‘distinct persons’ for levy of VAT on purchase / sale of goods dur...View More

Refuses concession; Refund of CST collected from customers would entail 'unjust enrichment'

P&H HC dismisses writ petition, refuses to grant CST concession to manufacturer-assessee in terms of package scheme of incentives under State Industrial Policy 2003; Though assessee was granted Le...View More

Quashes assessment re-opening after limitation period basis AAR clarification where assessee not 'applicant' 

HC quashes re-opening of assessments beyond limitation period prescribed u/s 30(2) of Puducherry VAT Act, 2007 (PVAT) based on clarifications given by authority of Advance Ruling (AAR) u/s 77, at inst...View More