High Court Rulings


State law cannot override secured creditors’ charge in Co. winding-up absent Presidential assent 

HC rules on entitlement of first charge to the State Commercial Tax Dept. for sales tax dues over and above the claims of all other secured creditors in a company winding-up proceedings; Observes that...View More

Quashes Circulars denying preferential duty on imports from Indonesia under ASEA-India FTA 

HC quashes CBEC Circular dated October 6, 2015 which inter alia denies the benefit of preferential customs duty on import of jewellery from Indonesia under the ASEAN- India Free Trade Agreement (AIFTA...View More

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