High Court Rulings


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

Affirms bar on domestic sale of goods under Advance Authorizations before EO fulfilment

Bombay HC upholds CESTAT’s decision that finished goods manufactured out of duty free raw materials imported against advance authorization, cannot be cleared into domestic market before fulfilme...View More

Quashes Rule imposing luxury tax on VAT turnover of banquet hall owners

Delhi HC quashes Rule 3(2)(b)(ii) of Delhi Tax on Luxury Rules, 1996 inasmuch as all Banquet Hall Owners are required to include entire turnover value for purpose of luxury tax, irrespective of whethe...View More

Regulations waiving demurrage charges by cargo service-provider, not ultra vires Articles 14, 19(1)(g) of Constitution

Delhi HC dismisses challenge to Regulation 6(1)(l) of Handling of Cargo in Customs Areas Regulations, 2009 (Cargo Regulations) insofar as assessee & sub-contractor were abstained from recovering d...View More

Upholds tax on electricity consumption within State; Rejects assessee's 'CST applicability' plea

HC dismisses assessee’s writ, upholds constitutional validity of Section 3(1) & (2) of Karnataka Electricity (Taxation and Consumption) (Amendment) Act, 2013 levying electricity tax on consu...View More

Repairing defective fans by replacing with new parts does not constitute 'manufacture'

HC rules in favour of assessee, holds that dismantling of defective fans and reassembly with new and workable parts does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Holds t...View More