High Court Rulings


Lambasts Registry for deliberately not registering review petitions, for encouraging "Bench hunting" 

Bombay HC lambasts Registry for deliberately not registering review petitions even after being lodged; If office objections notified and include bar of limitation, applicant is obliged to satisfy suff...View More

Once opted for compounding tax rate, withdrawal impermissible for want of benefits 

HC quashes Tribunal order, upholds liability on Hotel to pay tax at compounded rate despite Nil purchase / sale of liquor for 4 months due to suspension of license by Commissioner of Central Excise; L...View More

Upholds zero rating and ITC denial towards works contract executed for SEZs 

HC dismisses writ, Assessing Officer justified in disallowing zero rating benefit and in turn input tax credit (ITC) in case of works contract executed for SEZ unit / developer or its contractors / su...View More

Interest on belated payment part of 'taxable turnover'; Follows L&T McNeil ruling 

HC upholds Tribunal order, interest on belated payment against sale of goods includible in taxable turnover, absent any independent agreement and when invoice itself contemplates such interest payment...View More

Govt petroleum subsidy non-vatable; Questions Tribunal's observation on restrictive trade practices 

Gujarat HC allows ONGC appeal, credit notes to Oil marketing companies (OMC) such as Indian Oil Corporation towards sale of crude, kerosene and LPG at subsidized rates to ultimate consumers not liable...View More

Upholds purchase tax on diamonds embedded into jewelry; Relies on SC ruling 

Diamonds purchased by assessee from unregistered dealer and consumed in making jewelry, liable to purchase tax at @ 2% u/s 6 of Karnataka Sales Tax Act, 1957; Sec 6 provides that every dealer who purc...View More

Input stock credit irreversible upon final product exemption absent statutory provision pre-2007 

Credit of duty paid on inputs lying in stock or contained in final products not reversible pursuant to finished goods becoming exempt, absent any statutory provision to this effect prior to 2007; Reli...View More

Rejects Revenue appeal; Upholds Single Judge order allowing arrears payment in instalments 

HC dismisses Revenue appeal, upholds Single Judge order allowing liquor manufacturer to pay defaulted dues / arrears u/s 42 of Tamil Nadu VAT Act in instalments; Sec 42 of Act empowers authorities to ...View More

Dismisses Revenue appeal; Allows import of branded mobiles with OEMs' IMEI number 

HC upholds Tribunal order allowing import of branded mobile handsets (Mobiado) carrying IMEI numbers of original equipment manufacturers (OEM) like Nokia and Samsung; Rejects Revenue contention that i...View More

Recalling ex-parte order distinct from 'review'; Such power inherent in judicial / quasi-judicial forums 

HC quashes Tribunal order rejecting assessee’s application, power to recall ex-parte order inherent in judicial or quasi-judicial authority / forum, as distinct from power to review; Such power ...View More