High Court Rulings


Appellate fora’s reconsideration of ‘clandestine removal’ absent Revenue challenge to adjudication, unsustainable 

HC rules partially in favour of assessee, sets aside directions / observations of Commissioner (Appeals) and CESTAT inasmuch as they adjudicated upon the aspect of clandestine removal of goods, despit...View More

Monsanto's seed technology transfer liable to VAT, but Subway franchises mere 'service' 

Bombay HC dismisses writ petition filed by Mahyco Monsanto Biotech (India) Pvt. Ltd. (Monsanto) challenging levy of Maharashtra VAT on supply of hybrid cotton seed impregnated with proprietary protect...View More

Upholds service-tax on restaurants applying 'aspect doctrine', but grants relief to hotel accommodations 

HC upholds constitutional validity of Sec. 65(105)(zzzzv) and Sec. 66E(i) r/w Sec. 65(22) & Sec. 65(44) of Finance Act and Rule 2C of Service Tax (Determination of Value) Rules 2006, inasmuch as s...View More

'Appeal' delay condonable under Limitation Act; But, rebukes Revenue's dilly-dally, no 'sufficient cause'

HC refuses to condone delay of 548 and 2288 days in filing appeals u/s 27 of MVAT Act by Revenue against Maharashtra Sales Tax Tribunal orders, absent ‘sufficient cause’; Notes that as per...View More

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