High Court Rulings


Quashes non-speaking order rejecting lower works contract TDS; Labour / service 'dominance' irrelevant

HC quashes order rejecting application u/s 36A of Delhi VAT Act for lower TDS in respect of works contracts undertaken for National Building Construction Corporation Ltd & Central Public Works Dep...View More

Airport runways not akin to 'roads'; No tax exemption on repair / maintenance thereof 

HC rules in favour of Revenue, holds that exemption to services provided in relation to management, maintenance or repair of roads under Notification No. 24/2009-ST cannot be extended to 'repair of ai...View More

No leniency to erring VCES declarant; Upholds disqualification upon dues payment shortfall 

HC upholds disqualification of assessee from Voluntary Compliance Encouragement Scheme 2013 (VCES) for non-deposit of 50% declared tax dues by December 31, 2013 and non-submission of payment proof to ...View More

Invokes promissory estoppel; Quashes retro alteration to 'notional tax' computation under PSI 1983

Bombay HC holds Rule 31AA of Maharashtra Sales Tax Rules contrary to State Govt. Policy enshrined under Package Scheme of Incentives 1983 (PSI 1983), to the extent it retrospectively prescribes differ...View More

Crude oil supply outside State taxable as "inter-state sale"; 'Delivery point' inconsequential 

No VAT on supply of crude oil from State of Rajasthan to Govt. of India nominated buyers located at Gujarat and Karnataka despite point of delivery within Rajasthan, HC holds that transaction amounts ...View More

Bound by 'judicial discipline', rejects tariff value applicability to imports on Notification date 

HC rules that tariff value fixed vide Notification No. 36/2001-Cus is not applicable in respect of RBD Palmolein Oil imported on the same day as date of Notification, i.e. August 3, 2001; HC holds in ...View More

Quashes demand notice issued ignoring appellate order & absent re-assessment within limitation

HC sets aside review order & demand notice issued ignoring the appellate order, statutory period of limitation and in absence of reassessment order finalizing assessee’s liability; Notes tha...View More

Denies concessional rate on Rasna's concentrated powder products; Upholds advance ruling revision

HC upholds revision order classifying Rasna products in concentrated powder form as “unscheduled goods”, thereby disallowing concessional rate of 4% as claimed by assessee by categorizing ...View More

Cannot use 'discretion' mechanically; 70% Bank-Guarantee for releasing goods despite Court directions, unsustainable

HC deletes condition of Bank Guarantee of 70% provisional duty that was imposed by Customs for releasing jewellery imported from Indonesia under ASEAN-India Free Trade Agreement, despite HC judgment i...View More

Construction by co-operative society taxable as 'works-contract'; Absent application, compounded rate unavailable 

Kerala HC dismisses writ petitions of co-operative society (assessee), holds that construction of villas / apartments for members from advances received under agreements is taxable as ‘works con...View More