High Court Rulings


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Invokes 'savings' clause under GST enactment; Allows ITC recovery under repealed VAT Act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

Order prohibiting Customs Broker's operations appealable before CESTAT; Writ petition not maintainable 

HC dismisses Custom Broker’s writ petition against prohibition order under Regulation 23 of Customs Brokers Licensing Regulations, 2013 for alleged mis-declaration of rate of duty applicable on ...View More

Writ maintainable against order-in-original where statutory appeal time-barred; No straitjacket formula under Art. 226 

Full Bench of Telangana & AP HC rules that writ petition under Article 226 of Constitution would lie against order-in-original (adjudication order) against which an appeal was filed and dismissed ...View More

VCES not 'open ended' scheme; Denies benefit where tax dues discharged belatedly 

Bombay HC upholds rejection of application under Voluntary Compliance Encouragement Scheme 2013 (VCES) upon discharge of service tax dues beyond stipulated deadline; Perusing the scheme enunciated und...View More