High Court Rulings


Quashes assessment absent speaking order; Lack of foundation violates natural justice principles 

HC quashes assessment order for lack of reasons / justification for allowing / rejecting deduction claims under Orissa VAT Act; Although Assessing Authority has taken great pains in extracting various...View More

Judges don't make, only discover law; Settles classification issue of medicinal drugs

HC settles classification dispute of ‘Medical Oxygen IP’ and ‘Nitrous Oxide IP’ under Andhra Pradesh VAT Act, they are taxable at lower rate of 4% / 5% as “drugs & me...View More

Imposes penalty on imported goods despite abandonment; Importer's 'non-ownership' plea a fallacy

HC quashes Tribunal order, penalty imposable on importer notwithstanding abandonment & non-filing of Bill of Entry (BoE) for clearance of imported goods; Import made with clear intent to evade dut...View More

Explains CST law, rejects Revenue attempt to impose VAT on inter-state sale

Supply of rice by Rice Millers to Food Corporation of India (FCI) outside State in terms of permit issued by Govt. of Pondicherry, in consultation with Civil Supplies authorities in Andhra Pradesh, an...View More

Raps works-contractor for Court process abuse; Refuses lower composition rate absent 'sale' 

HC refuses to grant refund of VAT paid at composite rate of 1.25% u/s 4(7)(d) of Andhra Pradesh VAT Act to assessee, a works contractor; Rejects assessee’s contention that it was infact a sub-co...View More

Quashes CBEC's arbitrary, unreasonable and discriminatory Circular on coconut oil classification

HC quashes CBEC Circular dated June 3, 2009 classifying coconut oil based on packing, as arbitrary, unreasonable and contrary to Sec 37B of Central Excise Act and Art. 14, 19 and 21 of Constitution of...View More

Writ courts cannot decide 'complex' interconnect charges taxability; Issue gravity no exception 

HC refuses to entertain writ petition on taxability of telecom interconnection charges, in light of efficacious alternate appeal remedy available u/s 34 of Kerala General Sales Tax (KGST) Act; Given i...View More

Upholds Tribunal order; Employee secondment non-taxable as 'manpower supply / recruitment service'

​HC upholds Tribunal order, no service tax applicable on expatriate employees hired directly or through transfer from Global Group Companies, in India; Rejects Revenue contention that such service t...View More

HC not a "drop-box"; Can't invoke writ jurisdiction to perpetuate illegal stay 

HC refuses to exercise writ jurisdiction to grant relief to SEZ unit to continue in premises, absent valid tenancy agreement with Development Commissioner; Rejects assessee’s contention that it ...View More

Goods sold in 'course of export' exempt; Set-off unavailable under BST Rules

HC upholds Tribunal order, disallows set-off under Rule 42H of Bombay Sales Tax (BST) Rules, 1959 in respect of exempt goods declared against Form N-14B; Said Form prescribed under Rule 21A in relatio...View More