High Court Rulings


Revenue cannot initiate recovery of dues without finalisation of adjudication proceedings u/s 73 

HC quashes recovery of amount due to Central Govt. by Central Excise Officer u/s 87 of Finance Act in view of proceedings for recovery of short-paid, unpaid service tax u/s 73 pending before Appellate...View More

Quashes demand under rescinded Notification towards subsquent transfer of vessel for breaking-up

HC quashes customs duty demand & confiscation of imported vessels, viz. deep sea fishing trawlers sent for breaking-up after acquisition from importer, under Notification No. 133/87; Rejects Reven...View More

Writ petitions can be filed against appealable pre-deposit orders in 'exceptional circumstances'

HC allows writ petition against order of CESTAT directing pre-deposit as a condition for entertaining appeal and for grant of stay; Concurs with Division Bench decision in Metal Weld Electrodes to the...View More

Upholds notice served through dealer's webpage; However, quashes default-assessment notices for technical defects 

HC sets aside ex-parte notices of default assessment of tax, interest and penalty issued u/s 32 & 33 of Delhi VAT (DVAT) Act on ground of technical error in assessing tax against “zero&rdquo...View More

Cancellation of seller's Form-C upon retrospective cancellation of purchaser’s registration, unjustified

HC rules in favour of selling dealer (assessee), finds no provision in Central Sales Tax (CST) Act or Rules thereunder to cancel C-Form issued towards concessional tax on inter-state transaction, upon...View More

Cannot invoke Section 5 of Limitation Act to condone delay in revision petition 

HC rules that Section 5 of Limitations Act is inapplicable to revision proceedings before High Court u/s 81 of Assam VAT Act; Language employed in Section 84 of VAT Act (which provides for calculating...View More

Another levy bites dust; Unascertainable 'service' element renders composite construction contracts non-taxable 

Delhi HC rules on levy of service tax on services in relation to construction of residential complex and on preferential location charges collected by builder / developer; Relying on landmark Apex Cou...View More

Preferential rate denial on jewellery imported from Indonesia absent origin verification, unsustainable 

HC sets aside order denying preferential customs duty benefit (Nil rated) on import of gold jewellery from Indonesia under ASEAN-India Free Trade Agreement (AIFTA), in terms of Notification No. 46/201...View More

Checks Executive over-reach, strikes down Rule 5A(2) empowering Officers to summon audit reports 

Delhi HC strikes down Rule 5A(2) of the Service Tax Rules 1994 (as amended by Dec. 2014 notification) to the extent it empowers Service Tax Department officers, audit party deputed by Commissioner or ...View More

Customs Dept. a "dealer" liable to tax on confiscated goods' public auction 

HC confirms levy of sales tax on public auction of confiscated goods which are imported in contravention of Customs law, holds Customs Dept. as “dealer” u/s 2(e) of Bihar Finance Act 1981;...View More