High Court Rulings


Invalidates 'licence' revocation, beyond mandatory time-limit prescribed under 'Customs Broker Licensing Regulations'

HC allows assessee’s appeal, sets aside CESTAT’s order pertaining to revocation of Customs Broker License on failure to comply with mandatory time limits set out under Customs Brokers Lice...View More

Confiscated goods not auctionable pending appeal; Value during 'seizure', not 'sale' payable 

HC allows assessee’s writ, holds that Customs authorities cannot dispose of confiscated goods (i.e. broadcasting equipment) in auction during pendency of adjudication and without giving notice t...View More

'Settlement Commission' not an 'adjudicating authority', Writ jurisdiction cannot set-aside conditions imposed thereto

HC dismisses assessee’s writ, refuses to set aside order passed by Settlement Commission’s u/s 32E of Central Excise Act, 1944, which recorded certain findings about clandestine removal of...View More

Quashes order denying SSI exemption absent thorough examination of issues; SCN without jurisdiction 

HC allows assessee’s appeal, sets aside CESTAT order which denied SSI exemption on ground that turnover of manufactured electric furnace and heating elements exceeded turnover limit prescribed u...View More

Condemns Revenue, AO issued towards limitation period expiry, to frustrate refund order, 'illegal' 

HC allows assessee’s writ, quashes notice of default assessment order (AO) issued on last day of expiry of limitation period and after a writ petition has been filed by assessee seeking directio...View More

Absent transfer of 'right-to-use' trademark, franchise agreement to operate 'restaurant system', not VATable

Delhi HC allows writ, consideration (royalty) received under franchise agreement for use of 'trade mark', not liable to VAT under Delhi Sales Tax on Right to Use Goods Act, 2002 (TRU Act) and Del...View More

Railway catering liable to sales tax, no exemption from State taxation under Constitution

Bombay HC dismisses writ petition of Western Railway Canteen / Catering Services, upholds sales tax on catering services rendered by Railways; Rejects the contention that Departmental services being a...View More

Rejects financial hardship plea to circumvent 'appeal'; Mandatory pre-deposit not excessive / onerous

HC refuses to entertain writ petition challenging levy of service tax on Security Guards Board, holding that mandatory pre-deposit of 7.5% u/s 35F of Central Excise At is neither excessive nor onerous...View More

Clearance of Mercury used in Caustic Soda manufacture, dutiable on closure of plant

HC upholds levy of excise duty alongwith interest and penalty on removal of mercury, upon closure of Mercury Cell Processing Plant where Caustic Soda was being manufactured; Rejects assessee’s r...View More

Challenge to Circular premature absent notice & demand confirmation towards transfer of immovable property

Bombay HC finds challenge to Circular dated January 20, 2015 under apprehension of service tax demand on activity involving transfer of title in goods / immovable property by way of sale, as premature...View More