High Court Rulings


Cannot invoke writ jurisdiction for delay condonaton, except in case of 'gross injustice' 

HC rules that writ jurisdiction under Article 226 of Constitution cannot be invoked for condonation of delay in filing appeal beyond stipulated 90 days limitation u/s 35 of Central Excise Act; Followi...View More

Applies ‘aspect theory’; Validates tax on admission to entertainment events / amusement facilities 

HC quashes challenge to levy of service tax on admission & access to entertainment events & amusement facilities w.e.f. 2015, holds such imposition does not result in Union trenching upon excl...View More

Disallows carry forward of rejected ITC of capital goods to subsequent year 

HC dismisses assessee's revision petition, carry forward of rejected input tax credit pertaining to purchased capital goods to subsequent year not maintainable in terms of Sec 12 of Karnataka VAT (KVA...View More

Quashes Circular classifying blood-filters under Ch. 84, as ultra vires amending powers of Govt. 

HC quashes CBEC Circular No. 19/2013-Cus classifying ‘Disposable Sterilized Dialyzer’ and ‘Microbarrier’ used for filtering blood under CTH 8421 attracting higher rate of custo...View More

Lapse of broker license suspension order absent continuation, cannot revoke penalty proceedings

HC upholds revocation of customs broker license suspension upon competent authority’s failure to pass order within 15 days of hearing the broker, in terms of Regulation 19 of Customs Broker Lice...View More

Non-disclosure simplicitor not "facts suppression"; Quashes extended period demand on construction activities

HC allows writ petition against show cause notice issued invoking extended limitation period and consequent notice of hearing nearly 7 years thereafter, in relation to service tax demand on constructi...View More

Restrains 'HSD Oil' MODVAT credit recovery pre-March 1998; No verdict on retro-amendment validity 

HC restrains Revenue from recovering MODVAT credit of duty paid on High Speed Diesel (HSD) Oil used both for generation of electricity and as fuel in manufacture of two-wheelers, prior to March 1, 199...View More

'Nutralite' fat-spread taxable as "Edible Oil" at concessional rate, not "Unscheduled goods" 

HC rules in favour of assessee, product ‘Nutralite’, a fat spread, classifiable as “Edible Oil” under Entry 31 of Schedule III to Karnataka VAT Act, taxable at rate of 5.5%; Re...View More

Quashes default-assessment notices as time-barred; Allows LCD / LED Monitors classification as "Monitors" 

HC rules in favour of Samsung India (assessee), quashes notices of default assessment u/s 32 of DVAT Act alongwith default assessment of penalty u/s 33 in the matter of classification of LED / LCD / T...View More

Interest not applicable automatically on confirmed duty absent fraud, collusion pre-May 2001 

HC rules on applicability of interest on confirmation of additional excise duty u/s 11AB of Central Excise Act, prior to and post May 11, 2001; Perusing the scheme of Sections 11A, 11AA & 11AB as ...View More