High Court Rulings


Rejects appeal dismissal for absence; However, insisting hearing without conditions compliance impermissible

HC sets aside CESTAT order which dismissed assessee’s appeal for want of prosecution and non-compliance with conditions stipulated while granting interim stay of recovery of taxes, by applying l...View More

Cement & packing material sale not integrated, taxable at respective Schedule rates

HC allows assessee’s appeal, sale of cement and HDPE bags/packing material not integrated, but distinct and separate sales liable to be taxed at rates applicable as per relevant entries under Fi...View More

Ignores procedural lapses; Upholds arrest & cash confiscation in duty evasion case

HC dismisses writ petition seeking to set aside the arrest of majority share-holder in manufacturing company and seizure of Rs 45 lakhs cash, pursuant to DGCEI investigation; As per Notification No. 6...View More

Overrules CESTAT; No retro-taxation of oil drilling rigs charter-hired beyond territorial waters 

HC overrules CESTAT order, charter hire of oil drilling rigs alongwith personnel for operation in Continental Shelf / Exclusive Economic Zone (EEZ) of India, taxable as ‘supply of tangible goods...View More

Condemns Revenue's indecisiveness in appointing Advocates to represent; Threatens ex-parte appeal dismissal

HC condemns Commissionerates’ indecisiveness in appointing Advocates in place of outgoing ones, to argue appeals i.r.o. old matters pending for more than 10 years and having serious revenue impl...View More

Absent equipment transfer, seismic survey for Oil Co. pure 'service', not 'works-contract' 

HC allows writ, Seismic survey carried for Oil Company to investigate earth’s subterranean structure constitutes a ‘service’, not ‘works contract’ u/s 2(36) of Tripura VA...View More

Condemns CESTAT's 'open remand' when show cause notice vague, bereft of details 

HC condemns CESTAT's approach in remanding matter, to provide break-up of amounts for purpose of service tax payment, when show cause notice (SCN) vague and bereft of details of taxable services rende...View More

Penalty 'automatic' once imported goods confiscated for misdeclaration; Distinguishes IVRCL Infrastructure ratio 

HC allows Revenue appeal, upholds penalty u/s 112 of Customs Act where confiscation of goods ordered u/s 111, on account of mis-declaration of imported goods; Distinguishes IVRCL Infrastructure and Pr...View More

Quashes default assessment notice on limitation, absent recording of "reason to believe" 

HC quashes default assessment notice issued invoking extended limitation period under Delhi VAT Act absent any recording of 'reason to believe' that tax not paid on account of concealment, omission or...View More

Denies credit; Welding electrodes for machinery repair neither "inputs" nor "capital goods"

HC denies MODVAT / CENVAT credit on ‘welding electrodes’ used in repair / maintenance of worn out plant and machinery, either as “inputs” or “capital goods” under e...View More