High Court Rulings


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

Upholds non-excisability of ‘Fly-Ash’; However, satisfying ‘marketability’ test, won't constitute "waste" / "scrap"

HC upholds Single Judge Bench decision which ruled that ‘fly ash’ generated during generation of electricity by burning of pulverized coal does not involve any manufacturing activity and t...View More

Shows leniency towards no registration & returns; Reduces Sec. 78 penalty to 25%

HC shows leniency to assessee, reduces penalty levied u/s 78 of Finance Act to 25% of entire tax due on deposit of balance amount within 30 days, where assessee failed to obtain registration or file S...View More

Quashes assessments denying second-sale exemption absent independent application of mind by AO

HC sets aside assessment orders denying second sale exemption under TNGST Act, states that said orders were arbitrary exercise of power and clear abdication of duties cast upon Assessing Officer with ...View More

Quashes 'additional tax' demand where sale turnover not taxable under principal Act

Madras HC quashes demand of ‘additional tax’ under Tamil Nadu Additional Sales Tax Act absent taxability of gross sale turnover under Tamil Nadu General Sales Tax Act in hands of dealer; D...View More

Imposes costs, DRI / Customs to pay 'detention charges' to Shipping-line for illegal action

HC allows assessee-importer’s writ petition against illegal detention of goods by Customs & DRI, directs authorities to pay accumulated detention charges, that were more than value of goods ...View More

Upholds Entry-Tax on inter-State e-commerce transactions following SC verdict; CST set-off available

Gujarat HC upholds constitutional validity of levy of Entry Tax on goods purchased by individual consumers in the State through e-commerce for personal use and consumption, pursuant to 9-Judges Apex C...View More

Allows CENVAT credit on tour-operator & rent-a-cab services used for employee transportation

HC allows CENVAT credit on tour operator services used for transportation of employees to and fro factory as well as rent-a-cab services used for official purposes; The word “includes" in the de...View More