High Court Rulings


Goods transferred after filing BoE/assessment an "inter-state", not "high seas sale" 

HC dismisses assessee’s writ, transfer of goods after filing bill of entry (BoE) / assessment not a sale in course of import but an ‘interstate sale’, be it under principal-agent rel...View More

Lambasts Revenue’s unreasonable rejection of refund; Revenue worse than a seasoned litigant

HC lambasts Revenue for lack of objectiveness while refusing assessee’s (Govt of India undertaking) refund claim for service tax inadvertently paid on consultancy services; Despite Commissioner&...View More

Anticipatory property attachment unjustified; Zebra crossing strips prima facie taxable at concessional rate 

HC allows assessee’s writ, marking strips for Zebra Crossing / Speed Breakers prima facie taxable as “Industrial Inputs” under Entry 42A of Schedule II to Gujarat VAT Act, taxable @ ...View More

Denies concessional tax benefit absent inter-state movement of goods occasioned by sale 

HC quashes Tribunal order, denies concessional tax benefit under Central Sales Tax (CST) Act to paperboards manufacturer, shifting of goods to another State by buyer for job-work does not constitute &...View More

Quashes CESTAT LB ruling on metal by-products excisability; SC decisions "rule of law" 

HC quashes CESTAT Larger Bench (LB) ruling that upheld excise duty on “aluminium dross and skimming” arising in course of manufacture of aluminium / non-ferrous metal products, post May 10...View More

"Advocacy" is noble but advocates not necessarily so; Upholds legal services taxation

Bombay HC upholds service tax levy on Advocates u/s 65(105)(zzzzm) of Finance Act, w.r.t. services such as advice, consultancy, appearing before Court / Tribunals rendered to business entities as an i...View More

Division Bench ruling not "erroneous"; Refuses to condone delay in Revenue's referral 

HC not empowered to condone delay in filing Sales Tax Application beyond 90 days u/s 61 of Bombay Sales Tax Act to seek opinion / answer on any question of law arising out of Tribunal order; Rejects R...View More

Upholds Tribunal order; Input credit of commission on traded goods inadmissible pre-2011 

HC upholds Tribunal order, input credit against sales commission paid in relation to trading activity inadmissible prior to 2011; As per definition of “input service” under Rule 2(l) of CE...View More

Tribunal empowered to determine competent adjudicating authority upon EOU to DTA conversion 

HC upholds Tribunal order, dismisses assessee plea that Tribunal transgressed power u/s 129B of Customs Act by remanding order to Commissioner of Central Excise instead of Commissioner of Customs; Rej...View More

Allows Nokia's writs; Deletes 'best judgement' assessments based on Company's accounts books 

HC allows Nokia India Pvt. Ltd’s writ petitions under Art. 226, assessment orders for AYs 2006-07 to 2012-13 under Tamil Nadu VAT Act vitiated by serious infirmities in decision making process, ...View More