High Court Rulings


Quashes challenge to amendments bringing importer vis-a-vis domestic manufacturer parity for exemption 

Madras HC quashes assessees’ challenge to Notification Nos. 34/2015-CE & 37/2015-CE amending Notification No. 30/2004-CE, thereby confirming non-entitlement of importers to additional custom...View More

Grants concessional rate on supplies to Lakshadweep Administration; Shipping documents production impossible

HC grants concessional rate of tax on supply of articles to Lakshadweep Administration as envisaged by 1st proviso to Sec 6(1) of Kerala VAT Act; Quashes assessment orders denying such concession for ...View More

Fair hearing a guaranteed right; Revenue cannot refuse documents outside show cause notice 

HC partially allows assessee’s writ petition, Revenue cannot refuse to furnish documents not listed as “relied upon documents” in show cause notice; Rejecting Revenue’s objecti...View More

Resort to Sec. 11A not mandatory for recovering refund once sanction held unsustainable

HC rules in favour of Revenue, resort to Sec 11A of Central Excise Act not mandatory for recovering refund granted pursuant to adjudication order passed u/s 11B, when adjudication order subsequently d...View More

FIR a "Court process abuse"; Finance Act complete Code, general IPC provisions inapplicable 

HC grants relief to assessee, quashes FIR registered u/s 406 of Indian Penal Code (IPC) and consequential criminal proceedings for non-payment of outstanding service tax; Finance Act 1994 a complete C...View More

Raw aluminium-castings subjected to extensive machining, taxable at concessional rate as 'ingot' 

HC rules reference in favour of assessee, raw aluminium castings covered under Entry C-I-29 of Bombay Sales Tax Act, as "non ferrous metal ingots" exigible to tax at 4%; Rejects Revenue contention tha...View More

Absent transfer of 'effective control' of brand name, beer contract manufacturing non-VATable 

HC quashes sales tax demand on “brand franchise fees” collected from contract bottling units (CBUs) of ‘beer’ absent transfer of right to use brand name / trade name, viz. &ldq...View More

Quashes re-assessments absent VATO recording 'reasons to believe' before initiating proceedings 

HC allows assessee’s appeal, quashes re-assessment orders absent recording of ‘reasons to believe’ by VAT officer (VATO) before initiating proceedings u/s 24 of Delhi Sales Tax Act; ...View More

Upholds CHA work prohibition, license revocation for activities detrimental to nation's interest 

HC upholds prohibition of Customs House Agent (assessee) from operating at Customs Zone, under Regulation 21 of Customs House Agent Licensing Regulation 2004 (CHALR); Assessee allowed third parties to...View More

Cannot suspend authorised courier's registration absent notice & hearing under Courier Regulations 

HC allows assessee's writ petition, authorisation / registration as 'authorised courier' cannot be suspended absent issuance of 'notice' proposing revocation within meaning of Regulation 14 of Courier...View More