High Court Rulings


Quashes penal proceedings against Flipkart for e-commerce sales to customers within State 

HC quashes orders imposing penalty on Flipkart and another assessee (seller on Myntra) for neither getting registered as ‘dealer’ nor filing returns nor maintaining true and correct accoun...View More

Refuses SFIS benefit to hotelier using 'foreign' brand; Follows Division Bench ratio 

HC dismisses challenge to Policy Interpretation Committee meeting & ensuing show cause notice denying benefit of duty credit entitlement under “Served From India Scheme” for use of for...View More

Interest applicable on differential duty paid belatedly pursuant to price variation clause 

HC allows Revenue appeal, interest leviable u/s 11A(2B) of Central Excise Act on differential duty paid belatedly pursuant to price variation clause; Assessee's contention that present case not covere...View More

Cannot reject Settlement application for interest non-payment under erstwhile statutory provision 

HC rules in favour of assessee, Settlement application cannot be rejected on premise that interest u/s 28AB of Customs Act is not paid, when said section omitted from statute book w.e.f. April 2011; O...View More

Interest towards Tax Deferral Scheme cancellation applicable from 'repayment', not 'return' date 

HC allows writ petition, penal interest on account of violation of agreement during Tax Deferral Scheme to be calculated from date on which agreement cancelled, not from date of filing monthly returns...View More

Upholds seizure period extension; Date of seizure excludable while computing initial limitation 

HC dismisses writ petition, mentioning date in seizure extension order passed u/s 110(2) of Customs Act would not invalidate order, when same passed before completion of initial 6 months of seizure pe...View More

Supply of "demineralized water" in medicinal injections taxable as 'composite works contract' 

HC rules in favor of Revenue, supply of "Water for Injection (WFI) / De-mineralized water" in the course of manufacture of formulized products, viz. injection, constitutes ‘deemed sale’ ta...View More

No 'as such' removal of capital goods / inputs on leasing of power plant 

HC dismisses Revenue appeal, leasing of power plant along with land, building, plant and machinery, not 'removal of capital goods' as such, credit availed thereon not reversible under Rule 3(5) of CEN...View More

Applies 'territorial nexus' theory; Bunker supplies to high-seas vessels taxable in Maharashtra 

HC dismisses writ, supply of high speed diesel (HSD) to shipping vessel located in territorial waters, not a sale outside State of Maharashtra, assessee liable to pay VAT; On receipt of Purchase Order...View More

'Fly-Ash' fails manufacture test, not "excisable good"; However, 'Fly-Ash Brick' dutiable 

HC partly allows assessee’s writ petition, ‘fly ash’ generated during burning of pulverized coal does not involve any manufacturing activity and therefore does not fall within purvie...View More