High Court Rulings


Allows notional ITC on secondhand vehicles purchase; VAT discharge on first-sale mandatory

HC rules that dealer shall be entitled to adjust notional Input Tax Credit (ITC) claimed on purchase price of secondhand motor vehicles, when ultimately sold to his customers; Quashes assessment order...View More

CDMA service-provider's subsidy towards service charges not includible in handsets 'sale price' 

Subsidy granted by Tata Teleservices Limited to CDMA handsets distributor (assessee) towards connections sold to customers, not includible in sale price of handsets as ‘other valuable considerat...View More

Grants CVD refund on imported mobile-phones; Reminds Revenue of ‘binding’ Court decisions 

Delhi HC grants refund of excess countervailing duty (CVD) paid by assessee on import of mobile phones, in terms of Sec 27 of Customs Act r/w Notification No. 12/2012-CE; Notes that assessee had paid ...View More

Alcohol contract-manufacturing in ‘pith & substance’ a “service”, within Union’s taxing powers 

Delhi HC quashes challenge to levy of service tax w.e.f. June 1, 2015 on persons who manufacture alcoholic liquor for human consumption on job-work basis; Rejects petitioners’ argument that Parl...View More

Bar on 'settlement' upon penalty for duty concealment from Excise Officer, not retrospective 

HC quashes order which rejected assessee’s application for settlement of service tax dues towards mining, industrial construction and erection, commissioning & installation services on groun...View More

Upholds Entry Tax on overseas imports; Mere levy doesn't violate Article 301 

Bombay HC upholds levy of Entry Tax on ‘Low Sulphur Fuel Oil’ and ‘Low Sulphur Waxy Residue’ imported by Tata Power Company Limited (assessee) from outside India, under Maharas...View More

Order rejecting assessee's revision application absent Jt. Secretary's signature, unsustainable in law 

Delhi HC sets aside order passed by Jt. Secretary to Govt. of India rejecting assessee’s revision application u/s 129DD of Customs Act, absent valid signature; Notes that order is in fact a draf...View More

'Power of attorney' constitutes agency-contract; Attaching agent's property for principal's dues unjustified 

HC reverses Single Judge, quashes order issued u/s 14 of Karnataka Sales Tax Act attaching individual property / bank account of assessee towards recovery of sales tax dues of his mother’s propr...View More

Quashes Circular classifying blood-filters as 'centrifuges'; Grants concession on imported blood-bag filters 

Kerala HC holds that ‘soft shell filter for blood bag’ and ‘imugard filters' imported by assessee (blood bags manufacturer) fall under tariff item 9018 90 31 and therefore, entitled ...View More

Affirms retro application & constitutional validity of Rule 57F(4A) on lapse of unutilised credit

HC rejects assessee's challenge to Finance Act, 1999 amendment enacted to validate sub-rule (4A) of Rule 57F of Central Excise Rules 1944 and to make it applicable with retrospective effect; By virtue...View More