High Court Rulings


Rebate appeal under Finance Act maintainable before CESTAT, relies on Glyph International

HC quashes CESTAT’s order, Revenue’s appeal w.r.t. rebate claim under Finance Act, 1994, maintainable before CESTAT; Appeal could not be dismissed for want of jurisdiction, various sub-sec...View More

Bombay HC sets 8 weeks deadline to dispose VAT refund applications

Bombay High Court directs VAT Dept. to process refund applications within 8 weeks in all pending cases ; HC expresses that such applications to be processed expeditiously ; Further, accepts Commission...View More

Can't enforce 'indemnity bond' upon dealer, where original Form 'C' misplaced by authority  

HC allows writ, no hard and fast rule to deny assessee​-dealer's​ request to accept duplicate copy of Form ​'​C​'​, when authority misplaced original document for whatever reason; Assessee...View More

Onus on Revenue to prove wilful neglect; Absent evidence, penalty not imposable

HC upholds Tribunal order deleting penalty imposed u/s 36(2)(c) r/w Explanation-I of Bombay Sales Tax Act, 1959 (BST Act), absent gross or wilful neglect on part of assessee; Tribunal rightly relied o...View More

Laments CESTAT for non-application of mind; Must consider germane tests for pre-deposits 

HC partly allows assessee’s appeal, laments CESTAT for ordering pre-deposit without application of mind, reduces amount from Rs 1 Crore to Rs 30 lakhs; CESTAT ought to consider relevant and germ...View More

Upholds WCT on sub-contractor; Absent privity of contract, promissory estoppel inapplicable

HC upholds Revision order, rejects assessee’s exemption claim as ‘sub-contractor’ for construction of port, under Rule 17(1)(e) of Andhra Pradesh VAT Act pursuant to exemption grante...View More

Applies L&T ratio; Refuses composite WCT on pipes supplied for laying & commissioning 

Rajasthan HC upholds Single Judge bench order, sales tax payable on pre-stressed concrete (PSC) pipes supplied under work order for laying, jointing and commissioning of pipelines for State Govt Dept;...View More

Applies dominant intention test; Annual Reports printing a 'works contract', not 'sale'

HC allows appeal, printing of Annual Reports constitutes a works contract, no sales tax payable under Tamil Nadu General Sales Tax Act on printing materials used therein; Predominant intention of asse...View More

Steamer agent services from Indian shores to overseas clients constitute 'exports'

Rendition of steamer agent services on Indian shore to clients residing abroad, against convertible foreign exchange consideration amounts to ‘export of service’; Rejects Revenue contentio...View More

Condones delay in filing appeal, vacancy in manager position a bonafide ground 

HC grants relief to Maharashtra State Electricity Distribution Co., allows condonation of delay of 579 days in filing statutory appeal, on ground of vacancy in position of Manager (Accounts & Fina...View More