High Court Rulings


Guilt must be proven; CHA license not deniable on mere criminal allegations 

HC allows writ, Customs House Agent (CHA) License cannot be denied merely on presence of criminal charges against applicant; HC says, it is totally arbitrary and against all norms of fair play to depr...View More

Off-the- shelf exchange of defective products not sale; Repair charges not sale price 

Off-the-shelf exchange of second-hand repaired compressors with defective ones not ‘sale’ within Sec 2(28) of Bombay Sales Tax Act; Rejects Revenue's contention that such transaction const...View More

Commissioner’s suo-moto revision powers not invocable simply on non-satisfaction of original assessment 

HC quashes Sales Tax Commissioner’s re-assessment order invoking suo-moto powers u/s 36(1) of Assam General Sales Tax Act; Commissioner cannot substitute own opinion over conclusion of Assessing...View More

Dismisses writ; Alternate remedy for works contract TDS must first be resorted

HC dismisses writ petition seeking to restrain Railways from deducting tax at source while making payment against total value of works contract; HC directs assessee to resort to provisions of Sec 47 o...View More

Dismisses PIL involving 'Nano' project; Upholds State Govt's VAT incentive scheme 

Gujarat State Govt incentive by way of loan at 0.1% simple interest p.a. to Tata Motors Ltd (TML), for Nano car project, does not amount to “refund of VAT”; HC dismisses Public Interest Li...View More

Directs Nokia to part - deposit Rs 2400 Cr VAT demand to protect Revenue's interests 

Madras HC orders deposit of 10% of Rs 2400 Cr. tax demand on Nokia India as revenue safeguard, while remanding Tamil Nadu VAT assessment for AY 2009-10 to 2011-12 for fresh consideration; Quashes asse...View More

Quashes demand absent valid enactment authorizing purchase tax levy on SEZ units 

HC quashes demand, State cannot levy purchase tax on SEZ unit vide subsequent amendment in Gujarat VAT Act, absent any provision giving primacy over State SEZ Act; Sec 22 of Gujarat SEZ Act provides o...View More

Service classification / rate issues appealable before SC; Earlier HC rulings not precedents 

HC dismisses Royal Bank of Scotland’s appeal, questions relating to classification and determination of rate of duty maintainable before SC u/s 35L of Central Excise Act; Relies on Delhi HC ruli...View More

Calls for "camaraderie" among judges; Discusses disturbing trend of Third Member references 

Bombay HC calls for cordiality, co-operation, courtesy and respect amongst CESTAT Members to avoid frequent divergence of opinion on factual issues; Bombay HC analyses CESTAT functions and powers and ...View More

Quashes tax demand on Hindalco; Duty deposit u/s 11D applicable only prospectively 

HC allows writ, quashes demand notice of Rs 14.5 cr on Hindalco for recovery of excise duty with respect to electricity consumed captively u/s 11D of Central Excise Act for the period 1978-83; Demandi...View More