High Court Rulings


Non-production of books no ground for best-judgment assessment against composition dealer; Allows writ 

Telangana HC quashes best-judgment assessment under the Andhra Pradesh VAT Act, 2005 for the period September 2005 to February 2008, holding that the Department raising tax demands on the ground of no...View More

Redemption fine is intrinsically linked to duty liability, cannot be severed to deny SVLDRS benefit 

Rajasthan HC holds that redemption fine payable in lieu of confiscation of goods falls within the ambit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, ruling that section 125 of the Fi...View More

Gold coins with engraved Goddess Lakshmi pictures not ‘bullion’; Taxable as jewellery/articles at 4% 

Madras HC holds that gold coins with engraved pictures of Goddess Lakshmi cannot be classified as ‘bullion’ and taxable as gold jewellery/articles at the rate of 4%; Court observes, &ldquo...View More

Appeal remedy before High Court continues u/s 130 despite omission absent functional National Tax Tribunal 

Patna HC holds that the right to appeal before the High Court continues to exist u/s 130 of the Customs Act, 1962, notwithstanding its omission by Section 30 read with Part VI of the Schedule to the N...View More

Interest on refund of deposit made during investigation cannot exceed statutory 6% rate 

Delhi HC dismisses assessee's appeal seeking enhancement of interest from 6% to 12% on refund of service tax deposited during investigation, holding that once the refund is governed by Section 35FF of...View More

Secondary sales of ‘blended coffee’ by dealer under own trademark/brand name not exempt 

Telangana HC upholds Sales Tax Appellate Tribunal's (STAT) ruling denying exemption on secondary sales of 'Blended Coffee coffee powder', rejecting Assessee's plea that the product, prepared by blendi...View More

Disputes over anti-dumping valuation methodology determined by Designated Authority appealable before CESTAT; Declines writ 

Gujarat HC dismisses writ petition challenging Designated Authority's Final Findings recommending anti-dumping duty on Sulphenamides Accelerators and the consequential Customs Notification, by holding...View More

Stale proceeding cannot be revived; Holds SCN invalid as issued post-limitation period against Britannia 

Madras HC holds the SCN issued after limitation period against Britannia Industries Limited (Assessee) as invalid, observing that, “Since Petitioner and Respondent are governed by limitation, un...View More

Rent for common amenities in IT-Park lease not ‘deemed sale’ absent ‘transfer of right’ 

Telangana HC allows writ petition of developers of Industrial Technology park, holding that lease rentals received from tenants (software IT companies) towards furniture, fixtures and common amenities...View More

Security interest under SARFAESI does not extinguish Department’s first charge under CST, APGST, & APVAT Acts 

In three company applications seeking recall of attachment notices issued by the Commercial Tax Department, Karnataka HC holds that, attachment and auction of property for recovery of tax arrears unde...View More