High Court Rulings


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

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