High Court Rulings


Absent revision, contractor cannot claim higher land cost deduction vis-a-vis original returns 

HC upholds Tribunal order, rejects assessee's claim for higher land cost deduction (i.e. 50% of sale consideration) on construction and sale of apartments, over and above cost disclosed in returns; Ap...View More

Offshore supply of Natural Gas not 'local sale', despite subsequent intra-state processing 

HC allows writ, supply of natural gas (NG) to Govt. of India through its nominee GAIL, where delivery is effected from ONGC pipeline, not liable to sales tax under Gujarat Sales Tax Act; On a conjoint...View More

Grants concession; Compliance with "CST registration surrender" impossible post exercising 'compounding' option 

HC extends benefit of compounded tax @ 2% u/s 8(a)(i) of Kerala VAT Act to a works contractor for AY 2005-06, despite non-compliance with condition of non-registration under CST Act; Notes that, after...View More

Condemns Dept's "highhandedness" in releasing seized goods after unreasonable delay; Orders CBEC enquiry 

HC allows writ petition, lambasts Customs Dept's highhandedness and arbitrary exercise of power leading to delay in release of seized goods (split betel nuts) by around one and half year, in garb of o...View More

Allows capital goods credit despite certificate non-production, Financier disentitled to proportionate depreciation

HC upholds Tribunal's findings, allows credit of countervailing duty (CVD) on automatic winding machine procured from Karnataka State Financial Corp. (KSFC), under Rule 57T of erstwhile Central Excise...View More

Upholds penalty u/s 76 absent any acceptable cause/reason, for belated tax payment 

HC upholds penalty u/s 76 of Finance Act, 1994, absent any acceptable/reasonable cause or reason adduced by assessee, a partnership firm, for non-payment of service tax for about 3 years; Assessee con...View More

Dismisses Writ, Settlement Commission correct in dismissing application w.r.t. goods notified u/s 123 

HC dismisses assessee’s WP, application filed seeking settlement of dispute before Settlement Commission invoking Section 127B of Customs Act, not entertainable, as long as ingredients of Sectio...View More

SCN issuance period prescribed under Customs Broker Licensing Regulations, 'mandatory', not 'directory'

HC rules in assessee's favor, quashes show cause notice (SCN) issued beyond 90 days from order suspending licence, under Regulation 20 of Customs Broker Licensing Regulations, 2013 (CBLR), as same iss...View More

"Mandatory pre-deposit" merely 'procedural', not violating 'substantive' right to appeal; Applicable retrospectively

Karnataka HC dismisses challenge to Sec. 35F of Central Excise Act mandating pre-deposit for entertaining appeals before Commissioner (Appeals) or CESTAT, as the case may be; Said Section, as amended ...View More

Upholds non-exemption of China specific Transitional Safeguard Duty under Advance Authorisation pre-2015 

Bombay HC rejects assessee’s writ petition, China specific safeguard duty imposed u/s 8C of Customs Tariff Act, 1975 (CTA) on “Carbon Black” imports not exempt under Notification No....View More