High Court Rulings


‘Swad’ candy manufactured using prescribed formulae, taxable as ayurvedic medicine, not confectionery

HC holds ‘Swad’ candy as an ayurvedic medicine and not confectionary, thereby taxable at 6% under Rajasthan Sales Tax Act; Rejects Revenue contention that since ‘Swad’ candy is...View More

Upholds penalty for non-furnishing of 'BRC'; Dismisses supporting-manufacturer's substantial EO compliance plea

HC dismisses writ, finds no fault in imposition of penalty where assessee failed to produce bank certificate evidencing credit of sales proceeds in its account, to prove export obligation (EO) fulfill...View More

Dismisses writ; Statutory provisions indicating tax liability sufficient to issue show cause notice

HC refuses to exercise writ jurisdiction at show cause notice stage, where service tax has been demanded from Primary Agricultural Credit Society (assessee) under “banking & other financial ...View More

Vacates interim restraint against DA's final-findings; Suspends ADD revocation till petition disposal

HC rules on mid-term review findings of Designated Authority (DA) on injury to domestic industry upon revocation of Notification No. 34/2012-Cus imposing Anti-Dumping Duty (ADD) on imports of Soda Ash...View More

Bill of Entry reassessment not appealable unless 'order' passed by Proper Officer

HC rules on appealability against reassessment of bill of entry, holds that unless an order is passed in terms of Section 17(5) of Customs Act, such reassessment does not become an appealable order / ...View More

Quashes VAT on SIM replacement & lease line charges as ultra vires Constitution

HC quashes imposition of VAT on SIM replacement charges and lease line charges collected by telecom service providers; Strikes down Sections 2(u) and 2(v) of Madhya Pradesh VAT Act, 2002 which define ...View More

Inter-state movement of semi-finished missiles for warhead integration constitute 'stock-transfer', no CST leviable

Bombay HC rules on situs of inter-State sale and appropriate State for purpose of levy & collection of CST, where semi-finished goods, viz. missiles, are transferred from one State to another for ...View More

Reverse application of 'ejusdem generis' principle untenable; 'Rigid-frame columns' classifiable as "steel structurals"

HC sets aside Tribunal order, holds that 'rigid frame columns' manufactured and sold by assessee are classifiable as “steel structurals” under Schedule Entry C-55(v) of MVAT Act r/w Sectio...View More

Upholds Custom broker's license suspension absent time-limit for proceedings completion under CHALR

HC upholds suspension / revocation of custom broker’s license under Regulation 20 of Customs House Agents Licensing Regulations, 2004 (CHALR) due to mis-declaration of pieces of Red Sanders in t...View More

Interprets SC's refund directive for manufacturers; "Amout due" relatable to 'differential duty'

HC grants interim excise duty exemption to Industrial Units located in North Eastern States to the extent of 50% by virtue of Notification No. 20/2007-CE; Notes that said Notification was amended vide...View More