High Court Rulings


Absent limitation for conclusion of assessment proceedings, mandates completion within reasonable period

Kerala HC finds no limitation period for completion of assessment proceedings u/s 25(1) of Kerala VAT Act, says 5 years’ period provided thereto is only applicable for initiation thereof and in ...View More

'Appellate remedy' a compulsive jurisdiction; CESTAT cannot reject appeal for writ pendency

HC sets aside CESTAT order which dismissed assessee’s appeal against findings of Designated Authority and issue of Notification No. 9/2015-Cus (ADD) imposing anti-dumping duty on the ground that...View More

Lawn rental by luxury hotels part of 'business'; Upholds luxury tax pre-March 2007

HC upholds luxury tax on ‘lawns’ rented separately by persons for wedding functions / receptions, prior to March 9, 2007 under Rajasthan Tax on Luxuries (Hotel & Lodging Houses) Act, 1...View More

Relegates assessee to appellate-remedy for contesting duty refund on captively consumed 'clinker'

HC dismisses assessee’s writ petition challenging rejection of refund claim of excise duty paid under protest on captively consumed ‘clinker’ despite favourable SC decision, on groun...View More

Furnishing of CST Forms not mandatory for processing refunds under DVAT law

Delhi HC holds that furnishing of statutory forms under the CST Act in terms of Section 38(7)(c) and (d) of DVAT Act is not a mandatory requirement for processing refund claims by Authorities, states ...View More

Dismisses writ; Notification stipulating limitation period for claiming SAD refund, not ultra vires

HC rejects challenge to Notification No. 93/2008-Cus stipulating limitation period of 1 year for claiming refund of Special Additional Duty (SAD) from date of payment thereof, holds that only one cond...View More

MODVAT credit reversible when final product cleared under purchaser's duty remission claim

HC directs reversal of input credit against clearance of aluminium castings under claim of duty remission by buyer for use in specific industrial process, in terms of Chapter X r/w Rule 57C of Central...View More

‘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