High Court Rulings


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

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