High Court Rulings


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

Allows Instakart to bring goods into State without entry tax deposit 

HC allows Instakart (assessee) to generate e-waybills for bringing in goods from outside State of West Bengal on behalf of clients, without payment of entry tax; Notes that provisions relating to entr...View More

Foils Revenue's attempt to repeatedly 'review' assessments despite pending objections before OHA

HC allows Dish TV’s (assessee) writ petitions, finds no justification in issuance of notices of default assessment u/s 32 of DVAT Act to ‘rectify’ and in effect review, assessments w...View More

Laments Dept. Officials' reluctance to follow precedents; Warns penal action / salary forfeiture 

HC quashes order of Asst. Commissioner by which export rebate claims were adjusted / appropriated towards dues originally confirmed against assessee but stayed by CESTAT; Notes that vide earlier order...View More

Pet-coke used in 'cement' constitutes "raw material", not "fuel"; ITC reduction inapplicable 

HC upholds Tribunal order, pet coke used in manufacture of cement falls within ambit of expression ‘raw material’ as contemplated in Section 2(19) of Gujarat VAT Act, and not ‘fuel&r...View More

Bars Revenue from initiating recovery proceedings once refund sanctioned u/s 11B, absent review 

HC rules in favour of assessee, Revenue cannot take recourse to Section 11A of Central Excise Act for recovery of erroneous refund, without review by Superior Authority u/s 35E of the refund order pas...View More

Grants exemption on supplies to contractor executing project funded by International Organisation 

HC dismisses Revenue appeal, affirms excise duty exemption on supplies made to contractor of project financed by International Organization, under Notification No. 108/95-CE; Rejects Revenue’s s...View More

Stays service tax on Senior Advocates; Finds prima-facie prejudice by proposed levy 

Calcutta HC grants interim stay on operation of Notification Nos. 8/2016-ST, 18/2016-ST & 19/2016-ST insofar they pertain to levy of service tax on Senior Advocates; Petitioners refer to CBDT Inst...View More

Appraises Policy intention; Grants CST reimbursement on EOU to EOU inter-state supplies 

HC holds an EOU entitled to Central Sales Tax (CST) reimbursement on inter-state purchases made from another EOU, in terms of Para 6.11 r/w 9.21 of FTP 2009-14; Rejects Revenue contention that since s...View More