High Court Rulings


Allows prior period's AO revision, though relevant provision introduced later, retrospectivity plea redundant

HC dismisses assessee's revision petition, upholds revisionary power exercised for AY 2005-06 by Joint Commissioner (JC) u/s 63A of Karnataka Value Added Tax Act, 2003 (KVAT), introduced w.e.f. April ...View More

FTP prevalent during DEPB issuance irrelevant; Allows additional duty credit on imports 

HC allows benefit of CENVAT credit under Notification No. 96/2004-Cus of additional customs duty paid on imports using DEPB scrips under FTP 2002-07; Rejects Revenue’s stand that said Notificati...View More

'Smart cards' supplied under computerised system service agreement with RTO, not VATable 

HC allows assessee’s appeal, smart cards specifically developed and designed for RTO under an agreement for providing computerized service delivery system, not liable to VAT under Karnataka VAT ...View More

Exempts Maize, usage as 'waste' irrelevant; Writ maintainable, assessment a jurisdictional error 

HC allows assessee’s writ appeal, grants exemption on ‘Maize’ under Entry No.19 of Part-B of IV Schedule to Tamil Nadu VAT Act; Rejecting Revenue's proposal to disallow exemption on ...View More

Allows input credit of purchased DEPB Scrips; Draws analogy with CENVAT scheme 

HC overrules Tribunal, allows input credit utilisation of VAT paid on purchase of Duty Entitlement Passbook (DEPB) Scrips towards discharge of output tax on sale of imported goods; Rejects Revenue&rsq...View More

Denies amendment to writ; Adding new issues / facts impermissible; Directs separate proceedings 

HC Division Bench allows Revenue appeal, sets aside Single Judge order permitting amendment to assessee's writ petition that challenged DGFT order listing assessee's Importer Exporter Code (IEC) in &l...View More

Upholds Shark fins exports prohibition; Distinction between domestic consumption vs export reasonable

Madras HC dismisses challenge to prohibition of export of Shark fins of all specifies of Shark by Central Govt. under Notification No. 110(RE-2013)/2009-14; Said prohibition not contrary to Convention...View More

Quashes assessment notice issued beyond statutory period, daily order sheet recording inconsequential 

HC quashes default assessment notices for tax & interest and penalty dated April 1, 2015, being issued beyond statutory period of 6 years as provided u/s 34 of Delhi VAT Act; Notes that Sec. 34(1)...View More

Denies CVD credit basis debit entry in DEPB, goods deemed 'non-duty paid' 

HC dismisses assessee's appeal, CENVAT credit of Countervailing Duty (CVD) ineligible basis debit entry under Duty Entitlement Pass Book (DEPB) scheme, post 2000; Relies upon CESTAT LB decision in Ess...View More

'Exempt sales' not includible in "taxable turnover" for determining additional tax 'threshold' 

HC allows assessee’s revision petition, 'exempt sales' made to Hyundai Motors India Ltd. (HMIL), not includible in 'taxable turnover' for calculating 'threshold limit' for purpose of Tamil Nadu ...View More