High Court Rulings


Hewlett Packard's lease to customers not exempt absent 'sale in course of import'

HC upholds Tribunal order denying exemption u/s 5(2) of CST Act on lease transactions effected by Hewlett Packard (assessee) with local customers on ground that same did not constitute ‘sale in ...View More

Quashes re-assessment; Tiles for restaurant not 'goods-in-stock'; Allows composition benefit absent trading

HC quashes reassessment order which denied composition benefit to a restaurateur (assessee) on ground that vitrified tiles purchased from another State for flooring purposes, amounted to “goods-...View More

Tribunal's appellate jurisdiction restricted to reliefs sought by appellant, absent respondent's cross-objection

HC rules in favour of assessee, quashes Tribunal order insofar reliefs granted by first Appellate Authority were set aside despite no cross-objection / counter appeal by Revenue; Notes that Appellate ...View More

Refuses appeal delay condonation beyond statutory period, Sec 5 of Limitation Act inapplicable

HC refuses to direct the appellate authority to condone delay (under Article 226 of the Constitution of India) and consider the appeal on merits when same has been filed beyond statutory period, holds...View More

Demand confirmation based on mere recorded statements without admitting as ‘evidence’, unsustainable 

P&H HC vitiates adjudication orders which denied benefit of exemption under Notification 56/2002-CE on the basis of statements recorded during investigation u/s 14 of Central Excise Act 1944 (&lsq...View More

Ganguly's pre-2010 cricketing riches beyond service tax boundary; Newspaper columns not 'entertainment' 

Calcutta High Court quashes show-cause notice demanding service tax of Rs 1.5 crore issued on cricketer and former captain of Indian Cricket Team - Sourav Ganguly for the period from May 2006 to June ...View More

Police empowered to investigate offence under VAT; Dismisses writ against FIRs 

Patna HC taxpayers' dismisses writ petitions, states that police has the power to entertain, institute and investigate FIR against the assesssee for violation of Section 56(4) of Bihar VAT Act r/w Ind...View More

Formula Based ITC on common inputs not available where taxable and exempted goods involved 

HC rules in favour of Revenue involving Karnataka VAT law and disallows input tax credit claimed by assessee on the basis of formula in case of common inputs, states since the assessee was involved in...View More

Upholds confiscation; Foreign currency exported without complying with FEMA constitutes "prohibited goods" 

HC upholds absolute confiscation of foreign currency that was smuggled out of India, but bought back in concealed form upon deportation of assessees, u/s 113 of Customs Act; Notes that smuggling in re...View More

No natural justice violation where SCN proposes to withhold refund pursuant to appeal

HC rules on entitlement of refund of tax deposited u/s 57 of Odisha VAT Act, pursuant to first appellate order reducing the quantum thereof payable by assessee-dealer; As per said Section, it is duty ...View More