High Court Rulings


Quashes AO's "pro-revenue" view; Taxes 'blood collection monitors' & 'refrigerators' at lower rate

HC holds that blood collection monitors, blood storage refrigerators and deep freezers, platelet agitators with incubators, plasma expressers (electrical and manual) and cryobaths are taxable at 4% as...View More

Grants duty-drawback against material received by one SEZ-unit and exported by another 

HC allows duty drawback even where raw materials from DTA were procured by one SEZ unit, but finished products were manufactured and exported by another unit of same legal entity; Rejects Revenue&rsqu...View More

Dy. Commissioner's 'revision' powers exercisable within limitation; Show cause notices without enquiry, unsustainable 

HC quashes show cause notices issued by Deputy Commissioner (CT) in exercise of special powers u/s 32 of Tamil Nadu General Sales Tax Act seeking to re-determine total taxable turnover of assessees, b...View More

SIM cards & recharge vouchers constitute 'goods' for LBT, but e-recharges outside ambit

Bombay HC upholds recovery of Local Body Tax (‘LBT’) on SIM cards and recharge coupons / vouchers brought into municipal limits by telecom service provider, u/s 127(2)(aaa) r/w Section 152...View More

Cannot exercise writ jurisdiction in dispute over classification of imported railway coaches

HC refuses to exercise its extraordinary jurisdiction under Article 226 of Constitution in respect of dispute over classification of non-self-propelled passenger coaches imported as part of train sets...View More

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