High Court Rulings


Directs Department to remunerate CA towards 'special audit'; Dealer's payment default immaterial

HC directs Department of Trade & Taxes (DT&T) to pay outstanding fees to Chartered Accountant Firm who conducted special audit of dealers under provisions of Section 58A of Delhi VAT Act, at t...View More

Absent glaring error on record, revised-assessment rectification to disallow concession, without jurisdiction

HC holds that notice u/s 55 of Tamil Nadu General Sales Tax Act (TNGST Act) seeking to rectify revised assessment order passed pursuant to Appellate Authority’s directions, is without jurisdicti...View More

Compensation Cess prima-facie without 'legislative competence'; Allows Clean Energy Cess credit 

Delhi HC finds prima facie merit in the challenge to GST (Compensation to States) Act 2017 insofar as it contemplates levy of “a cess on such intra-State supplies of goods or services or both&rd...View More

VATO (Audit) can issue default assessment order under DVAT, distinguishes co-ordinate bench ratios 

HC dismisses assessee’s appeal, upholds orders pertaining to default assessment of tax, interest and penalty issued by VATO (Audit) in terms of Delhi Value Added Tax Act, 2004 (DVAT); Rejects as...View More

Allows writ; Issuance of default notice and demand confirmation absent 'jurisdiction', unsustainable

HC allows assessee’s writ, quashes issuance of default notices and order of VAT officer (VATO) imposing tax, interest and penalty under provisions of Delhi VAT Act, 2004 (DVAT) on ground of lack...View More

Commissioner (Appeals) empowered to remand service tax assessment; Central Excise law restriction inapplicable 

HC holds that Commissioner (Appeals) is empowered to remand portion of assessment to Adjudicating Authority for reconsideration, in terms of Section 85 of Finance Act; Rejects assessee’s relianc...View More

Allows MODVAT credit on mooring system as "capital goods" integral for manufacture

HC allows MODVAT credit in respect of ‘Single Point Mooring’ system situated in the seabed, used for unloading of imported and coastal consignments and pumping of raw materials viz. Naptha...View More

Insect killer 'HIT' taxable at residuary-rate; Rejects classification as agricultural "insecticides / pesticides"

HC upholds classification of insect, rat and roach killers popularly known as ‘Lal Hit’ & ‘Kala Hit’ under residuary entry in lieu of “insecticides / pesticides&...View More

Upholds CST exemption on milk sale to Union territory through consignment agents

HC upholds Tribunal order which allowed tax exemption u/s 6A of CST Act on sale of milk, ghee & butter through consignment agents to Union territory, on the basis of ‘Form F’ furnished...View More

No unjust enrichment in refund of duty protested on replacements during maintenance

HC upholds CESTAT order allowing refund u/s 11B of Central Excise Act in respect of excise duty paid under protest on reconditioned drums installed in photocopier machines under maintenance contract; ...View More