High Court Rulings


Affirms extended period invocation for suppression; Credit on supporting steel items inadmissible 

HC allows Revenue appeal, sets aside CESTAT order to the extent it held demand for wrong availment of credit on steel items was barred by limitation; Under CENVAT Credit Rules (CCR), burden cast upon ...View More

Raps AO's "weakness in mind"; Property attachment 'special' recovery mode, not 'general'

HC sets aside Assessing Officer (AO) order attaching bank accounts despite pendency of revision and stay applications before Commissioner of Commercial Taxes; Sec 46 of Jharkhand VAT Act a special mod...View More

'Revised' Return = 'Original' Return, once accepted; Quashes penalty absent 'tax liability' understatement 

HC allows assessee’s petition, no case of understatement of tax liability in revised return where entire tax along with interest paid, sets aside penalty u/s 72(2) of Karnataka VAT Act; Being un...View More

Allows ITC where sale price lower than purchase price, due to turnover discount 

HC dismisses Revenue petition, finds no perversity, illegality in Tax Board's order allowing Input Tax Credit (ITC) where goods sold at price lower than that shown in VAT invoice; Discount / incentive...View More

Second stay application not barred on expiry of statutory appeal disposal period 

HC upholds CESTAT LB findings, interim order granted in favour of assessee would continue so long as appeals not decided, no illegality in CESTAT’s direction permitting assessee to make fresh st...View More

Upholds CESTAT order; Affirms credit on re-insurance services availed by Insurance Co. 

HC upholds Bangalore CESTAT order, allows CENVAT credit of tax paid on re-insurance services availed from overseas companies by Indian insurance provider; Revenue submission that once Insurance Policy...View More

Dismisses writs; Job-worker duty valuation basis 'principal manufacturer' price, not unconstitutional 

Bombay HC upholds constitutional validity of Rule 10A of Central Excise Valuation Rules governing valuation of job-worked goods basis ‘transaction value’ of principal manufacturer, holds s...View More

Taxing liquor sale by Hotels to customers without set-off, not unconstitutional 

Madras HC dismisses Hotel & Bar Association’s challenge to constitutional validity of levy of sales tax on entire turnover of alcoholic liquor sale at third point in the State, without any s...View More

Condones Revenue's 'administrative delay' in appealing; Adopts SC principles in "Esha Bhattercharjee" 

HC condones delay of 29 days in filing appeal by Revenue before CESTAT, such delay being purely 'administrative' in nature; Rejects CESTAT finding that Revenue failed to show ‘sufficient cause&r...View More

Genuine to assume goods as 'exempt' under clarification issued, till subsequent withdrawal  

HC allows assessee’s petitions, ‘White Oats’ declared exempt vide clarification issued by Commissioner under Karnataka VAT Act, 2003, not taxable for period covered by said Clarifica...View More