High Court Rulings


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

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