High Court Rulings


Strikes down Rule 8(3A) refraining credit utilisation for duty payment beyond due date 

Gujarat HC strikes down Rule 8(3A) of Central Excise Rules, 2002 to the extent it required defaulter to make duty payment without utilizing CENVAT credit till payment of outstanding amount, including ...View More

Profit retained by contractor towards sub-contracted works non-taxable under Kerala VAT law 

HC allows writ, quashes tax demand on profit retained by works contractor under Kerala VAT Act & Rules; Entire works sub-contracted by assessee for execution and material transferred directly from...View More

Raps Govt. undertaking for negligence; Refuses to condone 1298 days' appeal delay 

Bombay HC refuses to condone delay of 1298 days in filing statutory appeal by Govt. undertaking; Assessee’s reason that it was unaware of legal position laid down by SC in 2011 in Electronics Co...View More

Dismisses Restaurateurs' writ at summons stage; Presuming tax imposition through summons unacceptable

HC dismisses writs challenging summons issued u/s 14 of Central Excise Act that called upon Restaurateurs to produce documents for alleged service tax evasion; Assessees cannot assume / presume initia...View More

To decide Auto Air Conditioners classification under Bombay Sales Tax Act 

HC allows assessee’s sales tax application, directs Maharashtra Sales Tax Tribunal to refer question of classification of ‘Motor Vehicle / Auto Air Conditioners’ under Bombay Sales T...View More

Notification requiring dealer information not unconstitutional; Can't call such direction "Rule / Delegated Legislation"

HC dismisses writ, Karnataka VAT Notification requiring specified dealers to furnish additional details electronically alongwith returns not violative of Articles 265, 14 & 19(1) of Indian Constit...View More

Restricting input credit against subsidized selling prices under Rajasthan VAT Act not unconstitutional

HC dismisses writ, Sec 18(3A) of Rajasthan VAT Act restricting input tax credit (ITC) to amount of output tax liability where goods sold at subsidized price, not arbitrary, illegal / violative of Cons...View More

Dismisses writ; Transfer of right to use ‘copyright’ taxability appealable before SC 

HC refuses to entertain writ, service tax levy on transfer of right to use ‘copyright’ an issue appealable before SC u/s 35L of Central Excise Act; Further, issues like actual use of asses...View More

Credit on wastage during exempt goods manufacture ineligible, "actual removal" test irrelevant

HC upholds Commissioner's findings, CENVAT Credit attributable to quantity of inputs used for manufacture of exempted final product, reported as wastage/storage loss, reversible as per Rule 6(1) of CE...View More

Allows concessional rate on lubricants; "Inputs" utilisation irrelevant absent specific rule

HC upholds Tribunal order, allows concessional rate of tax on lubricating oils sold to industries as per G.O.M. No. 20/2000/F2 which grants concession on goods sold as inputs to industries in Pondiche...View More