High Court Rulings


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

Allows duty drawback of BCD despite payment through DEPB scrip during import 

HC allows duty drawback of Basic Customs Duty (BCD) on export of final product, though import duty on inputs and raw materials utilized therein paid through debit in Duty Entitlement Pass Book (DEPB) ...View More

No reassessment unless works-contract composition scheme certificate cancelled following natural justice principles 

HC quashes reassessment against works contract dealer, holds that unless composition scheme certificate granted in terms of Sec 15 of Karnataka VAT Act is cancelled, VATO has no power to assess / reas...View More

Dismisses writ challenging duty on iron-ore 'crushing / screening' in light of appeal remedy

Orissa HC refuses to entertain writ petition against confirmation of excise duty on process of crushing and screening of extracted iron ores, in light of alternative appeal remedy u/s 35B of Central E...View More

Oil Cess not 'Excise Duty'; Refunds Education Cesses paid under "mistake of law" 

Gujarat HC grants refund of Education Cess & Secondary and Higher Secondary Education Cess (‘Cesses’) paid by assessee under mistake of law on Oil Cess levied u/s 15 of Oil Industry De...View More

Revisional Authority declining first time issue of limestone entry-tax ‘abdication of power’ 

HC Division Bench allows dealer’s appeal against Single Judge order, sets aside Revisional Authority’s decision refusing to exercise powers u/s 62 of Madhya Pradesh Vanijyik Kar Adhiniyam,...View More

Reconstruction scheme pending before BIFR cannot obliterate pre-deposit condition for VAT appeal

HC affirms power of VAT Tribunal to impose condition of pre-deposit and subsequently dismiss the appeal for non-fulfilment thereof, despite pendency of application before Board for Industrial & Fi...View More