High Court Rulings


Affirms electronic exchange equipment is ‘machinery’ under UP Entry Tax Act; Dismisses Revision 

Allahabad HC affirms classification of electronic exchange equipment as ‘machinery’ under the U.P. Entry Tax Act, 2000 making it amenable to Entry Tax;; Observes that “The issue in h...View More

Refund under Settlement Act not adjustable against demand for subsequent period; Defeats Amnesty Intent 

Bombay HC sets aside settlement order passed under the MVAT Act, 2002 that adjusted the refund for the tax period 2007–08 against the tax demand for the tax period 2008–09 despite there be...View More

Test report not invalid merely because samples tested in two labs; Upholds DRI seizure 

Gujarat HC, in a batch petition, holds that Test Reports cannot be discarded merely because different parameters were tested in two different laboratories, while upholding the action of DRI in issuing...View More

Holds Section 25(4) of Customs Act unconstitutional; Directs ₹3.4 cr refund to Patanjali Foods 

Karnataka HC allows writ petition of Patanjali Foods Limited (Assessee), seeking to declare and hold that Section 25(4) of the Customs Act, 1962 as amended by the Finance Act, 2016 is arbitrary, illeg...View More

Quashes reassessment of Green Cess against JSW Infrastructure citing absence of ‘reasons to believe’ 

Bombay HC (Goa Bench) quashes show cause notices issued to South West Port Ltd and JSW Infrastructure Ltd (Assessees) proposing reassessment of Green Cess liability under the Goa Cess on Products and ...View More

Investment value exceeded Rs. 3 cr limit; Compound Levy Scheme can’t be availed 

Rajasthan HC, in an appeal filed by Sulzer Processors Pvt. Ltd. (Assessee), holds that it is not eligible for availing the Compound Levy Scheme, as the value of investment in the plant and machinery e...View More

Quashes 25-kg gold confiscation for breach of natural justice denying cross-examination and CCTV footage access 

Kerala HC sets aside order confiscating 25 kg of gold penalties under the Customs Act, holding that the adjudication was vitiated by denial of a meaningful opportunity to adduce evidence and cross-exa...View More

Basis settled precedent, disallows credit on Iron & Steel used for repairing plant & machinery 

Allahabad HC holds that CENVAT Credit of Iron and Steel used for repairing of plant and machinery cannot be availed; Appeal was filed against the order passed by CESTAT Delhi, where the Tribunal had d...View More

Following settled precedent, reiterates TDS deduction from taxable turnover under VAT regime 

Karnataka HC reiterates that the Tax Deducted at Source (TDS) amount is eligible for deduction from the taxable turnover in view of Sections 9-A & 9 of the KVAT Act, 2003 read with proviso to Rule...View More

Allows Guddex Glass’s revision plea against demand raised by tribunal; Imposes cost 

Allahabad HC allows a revision plea filed by M/S Guddex Glass Industries P Ltd (Assessee) against the order passed by the Tribunal that upheld demand and interest classifying toughened glass as taxabl...View More