High Court Rulings


SEZ & DTA units distinct, mutuality-principle inapplicable; However, absent consideration, tax unpayable 

HC rules on taxability of business support services, viz. project management, rendered by assessee-company’s SEZ unit to DTA unit; Rejects assessee’s contention that no service tax is char...View More

Denies concessional rate; 'Paving blocks' not "bricks" commercially known for building construction

HC overrules Single Judge, upholds re-assessment pursuant to Commissioner of Commercial Taxes clarification thereby confirming taxation of ‘paving bricks’ / ‘blocks’ at 12.5% i...View More

Grants exemption on Ready-Mix-Concrete supplied to SEZ developer; Rejects 'Tulsyan Nec' application

HC allows VAT exemption on supply of Ready Mix Concrete to SEZ developer for authorized operations in terms of Notification GOMs No. 193 dated December 30, 2006 r/w Circular No. 25 of 2014 dated May 3...View More

Allows adjustment of excess amount deposited during investigation towards mandatory appeal 'pre-deposit'

HC directs Commissioner of Customs to re-determine whether ‘spare’ or ‘extra’ amounts deposited during ‘investigation & audit’ proceedings can be adjusted towar...View More

Overrules CESTAT; Adjudicating Authority to re-determine credit eligibility of captive power-plant components

HC allows Revenue appeal, sets aside CESTAT order which allowed CENVAT credit on entire Captive Power Plant without examining eligibility of individual components used therein as “inputs” ...View More

No writ against reassessment absent gross natural justice violation; Directs 'appeal' route

HC refuses to invoke writ jurisdiction under Article 226 of Constitution against reassessment order u/s 39(1) of Karnataka VAT Act, in view of efficacious alternate remedy of appeal u/s 62; Principles...View More

Upholds Single Judge; 'Inquiry' sine qua non for CHA license suspension, not prohibiting operation

HC dismisses writ appeal against Single Judge decision, upholds prohibition of CHA / Customs Broker from operating at Customs Zone, under Regulation 21 of Customs House Agents Licensing Regulations (C...View More

Refrains from LB reference; No penalty where entry-tax on 'transformer oil' doubtful

HC partially allows appeal, sets aside penalty in view of confusion / doubt over taxability of transformer oil brought into local area for consumption, under Karnataka Tax on Entry of Goods Act; Concu...View More

Maharashtra State administration's affairs "dismal"; Directs transparency in judicial officers' accommodation allotment 

Bombay HC comes down heavily on dismal state of affairs prevalent in Maharashtra State Administration Dept., pursuant to refusal by retired District Judge to join as Judicial Member of Sales Tax Tribu...View More

No exemption on manufactured LPG absent supply in cylinders for domestic use

HC upholds Tribunal order denying exemption to GAIL w.r.t. manufactured LPG, states that as per Entry 21A of Schedule A of Maharashtra VAT Act, such benefit would be available only for “LPG supp...View More