High Court Rulings


State fails "quid pro quo" test; Quashes import fee on distilleries absent 'regulatory' nature

HC quashes Notification levying permit fee on distilleries & breweries on import / transport of ‘malt spirit of over proof strength’ into the State, as same does not constitu...View More

'Settlement' not for errant tax-evaders alone; However, Commission can remand 'complex' matters 

HC upholds application rejection & remand to Adjudicating Authority by Settlement Commission to determine whether Flavoured Chewing Tobacco (FCT) manufactured with aid of packing machines would be...View More

VAT on amalgamating entities' interim sale / purchase transactions till appointed date, constitutionally valid

HC upholds Constitutional validity of Section 52 of Gujarat VAT Act, 2003 (GVAT Act) which deems amalgamated companies as ‘distinct persons’ for levy of VAT on purchase / sale of goods dur...View More

Refuses concession; Refund of CST collected from customers would entail 'unjust enrichment'

P&H HC dismisses writ petition, refuses to grant CST concession to manufacturer-assessee in terms of package scheme of incentives under State Industrial Policy 2003; Though assessee was granted Le...View More

Quashes assessment re-opening after limitation period basis AAR clarification where assessee not 'applicant' 

HC quashes re-opening of assessments beyond limitation period prescribed u/s 30(2) of Puducherry VAT Act, 2007 (PVAT) based on clarifications given by authority of Advance Ruling (AAR) u/s 77, at inst...View More

CESTAT order not 'precedent' where tariff entry 'descriptive'; Relegates assessee to appeal

HC dismisses writ petition challenging Revenue’s classification of imported multi-media projectors under Customs Tariff Heading (CTH) 85286900, thus denying exemption benefit under Notification ...View More

Import by liaison office for project execution in different State, not 'intra-State' transaction 

HC holds that transfer of goods imported by an unincorporated Joint venture at Chennai and movement thereof to State of Andhra Pradesh for purpose of constructing dam, does not constitute ‘sale&...View More

Quashes CESTAT's remand seeking additional evidence, absent interpretation / examination of disclosed material

HC quashes remand order of CESTAT u/s 86 of Finance Act r/w Section 35C of Central Excise Act against setting aside of service tax levy on equipment leases, loan against hypothecation, and hire p...View More

Raw material / finished goods' input credit adjustment against Rule 5 refund claim, untenable

HC allows refund under Rule 5 of CENVAT Credit Rules, 2002 r/w Notification No. 11/2002–CE (NT) equal to amount of CENVAT credit balance lying in account as at end of relevant quarter; Rejects R...View More

Declares Rule 6A 'invalid'; Indian package tours to inbound foreign tourists non-taxable pre-GST

Delhi HC rules on taxation of tour operator services in pre-GST era, holds that services provided by tour operators to foreign tourists visiting India and neighboring countries during the period July ...View More