High Court Rulings


"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

Interprets word "et cetera"; Bonafide concessional purchase cannot attract penalty under CST law

Purchase of ‘Hut Material’ from outside State for bridge construction under bonafide belief that such goods fall under the expression "Stores material, consumable etc" (as mentioned in reg...View More

Lifts corporate veil; Quashes proceedings against Director for realisation of Company dues 

Kerala HC allows Company Director’s writ by quashing proceedings initiated against him after 14 years for realisation of central excise dues of Company; Rejects Revenue's stand that proceedings ...View More

Strictly construes exemption Notification; "Ceramic core" not "porcelain insulator", duty concession unavailable 

HC upholds Tribunal's order denying concessional customs duty benefit under Notification No. 25/99-Cus on import of ball clay for manufacture of porcelain insulators; As insisted upon by SC in several...View More

Ignores 'legislative oversight', permits CVD exemption on SEZ to DTA sale 

Gujarat HC allows writ, no additional customs duty / countervailing duty (CVD) leviable on Domestic Tariff Area (DTA) sale by SEZ unit, where like goods exempt from excise duty vide CBEC notification;...View More

Validation of additional tax post March 2003 under Kerala GST Act not unconstitutional

HC rejects legal & constitutional challenge to validation of additional sales tax collected u/s 5D of Kerala General Sales Tax (KGST) Act, during the period April 2003 till date of coming into for...View More