High Court Rulings


Settlement Commission's refusal to entertain application covering separate notices where matter interconnected, unsustainable

HC quashes Settlement Commission’s order rejecting assessee’s application filed u/s 32E of Central Excise Act, with respect to two show cause notices (SCNs) and requiring separate applicat...View More

Anodized utensils not simple 'aluminium products', taxable as 'non-stick cookware' at higher-rates

Bombay HC rules on classification of hard-anodized utensils, holds that ‘Anodized Concave Tawa’ and ‘Anodized Kadai’ sold as heat resistant cookware is classifiable as “n...View More

‘Freight charges’ integral to completion of sale transaction, taxable in dealer's 'turnover'

HC upholds inclusion of ‘freight charges’ in dealer’s taxable turnover where obligation to transport goods to purchaser is an essential element of ‘sale’ transaction; Not...View More

Reassessments basis Nokia judgment beyond jurisdiction; Essential character of retail packaging important

HC quashes reassessment proceedings instituted u/s 29 of UP VAT Act on the basis of ‘change of opinion’ consequent to SC judgment in Nokia India Pvt. Ltd.; Distinguishing said judgment whe...View More

Applies 'offer acceptance' rules to uphold UP VAT on 'Dominos Pizza' trademark "deemed-sale"

Allahabad HC upholds jurisdiction of State Taxing Authorities to demand VAT from assessee towards royalty received from franchisee for right to use ‘Dominos Pizza’ trademark in India; Note...View More

Rejection of settlement application for non-filing of BoE before SCN issuance, unsustainable

Bombay HC quashes Settlement Commission's order rejecting application on ground of non-filing of  Bill of Entry (BoE) before issuance of show cause notice (SCN) in terms of first proviso to Secti...View More

Refuses to exercise writ jurisdiction for challenge to settlement order's unfavourable portion

HC dismisses writ petition challenging Settlement Commission order to the extent of quantification of irregular credit taken on ineligible input services and common input services; Holds that assessee...View More

CHA license renewal an 'administrative' exercise, not 'quasi-judicial'; Grievance redressable before HC

HC holds that renewal of CHA license is an administrative process and any grievance against Commissioner’s order can be resolved invoking extraordinary jurisdiction of HC under Article 226 of Co...View More

Reiterates non-taxability of restaurant services; Directs tax refund to assessees 

Kerala HC allows writ petition challenging provisions of Section 66E(i) r/w Section 65B(22) Section 65B(44) of Finance Act, inasmuch as they tax service provided by restaurant, eating joints or mess i...View More

Quashes additional tax on works-contractors paying compounded levy absent taxable turnover determination

HC sets aside order of VAT Tribunal, holds that additional tax in the form of Surcharge u/s 7A of Haryana VAT Act cannot be levied on taxable turnover of works contractor who opts for compounded rate ...View More