High Court Rulings


Charitable Society guiding ex-servicemen find security jobs, taxable as 'security agency' service 

Kerala HC upholds CESTAT Bangalore ruling, holds that Kerala State Ex-services League State Committee (assessee) looking after the socio-economic and welfare matters of ex-servicemen and their familie...View More

Directs refund of duty paid on import of black pepper subsequently re-exported 

Madras HC directs the Commissioner of Customs (Export) to refund the duty paid on import of black pepper by Assessee which was declared unfit for human consumption and was subsequently re-exported on ...View More

Issue pertaining taxability of construction service maintainable before SC; Dismisses Revenue’s appeal 

Delhi HC  dismisses appeal filed by the Revenue involving question pertaining to taxability of  services provided by the Assessee classifying the same as ‘commercial or industrial cons...View More

Citing ‘maintainability’ dismisses appeals on classification of ‘Windows XPE Embedded’ software import 

Bombay HC citing appeal provisions under the Customs Act dismisses appeal by Revenue challenging classification of ‘Windows XPE Embedded” software and ‘Windows XPE Embedded’ st...View More

Grants refund of service-tax on ocean-freight in case of CIF transactions; Allows writ 

Delhi HC directs to attend and dispose of claims seeking refund of service tax paid on ocean freight  during pre-GST period (April 2017 to June 2017) and extends benefit of Mega Exemption Notific...View More

Citing "rare and exceptional case", LB decision, waives pre-deposit mandate in IATA-Agent's appeal

Delhi HC, invoking its writ jurisdiction, dispenses pre-deposit mandated u/s 35F of the Central Excise Act in appeal by IATA agent (Assessee) challenging demand on  receipt of perf...View More

Directs Sony India to pay ‘full’ tax dues under Haryana One-Time Settlement Scheme 

Punjab & Haryana HC upholds rejection of application moved by Sony (assessee) under Haryana One-Time Settlement (OTS) Scheme under ‘disputed tax’ category by clarifying that it is liab...View More

Quashes order citing inordinate delay in adjudication due to transfer to call-book; Follows precedents 

Bombay HC quashes order passed by the Revenue citing inordinate delay of more than 15 years in adjudication thereby rejecting the reason stated by the Revenue, “..that the show cause notices (SC...View More

Allows MRF interest on refund of pre-deposit from date of favourable appeal order 

Delhi HC holds that assessee is entitled to interest on refund of pre-deposit under the Delhi Sales Tax Act, 1975, calculable from the date when its appeal was allowed by this Court; Revenue disputes ...View More

Dauphin helicopter ‘exclusively’ given to Andaman-Nicobar Administration not ‘transfer of a right to use’ 

Delhi HC quashes order of Value Added Tax Appellate Tribunal (Tribunal) on finding that it ‘erred’ in concluding that effective control over the helicopter stood transferred to the  A...View More