High Court Rulings


Review under Settlement Act invoking VAT Act is ‘wholly without jurisdiction’; Directs refund 

Bombay HC invalidates review orders passed u/s-15 of Settlement Act invoking Section-50 of the MVAT Act, by the Joint Commissioner of State Tax (authority empowered to adjudicate provisions of the Set...View More

Biscuit exported without RSP ineligible for duty-exemption; Quashes rebate reversal in Parle’s favor 

Bombay HC allows Parle’s writ petition against the order of Revisional Authority reversing Commissioner (A) order to allow rebate of excise duty paid on export of biscuits, finds that the whole ...View More

Directs interest payment on SAD amount refunded after 10 years delay: Imposes cost 

Bombay HC grants Dy. Commissioner of Customs (Adjudicating Authority/AA) 2 months time to pay interest @6% p.a. on refund of Special Additional Duty (SAD) that has been sanctioned to assessee after a ...View More

Quashes notices against MRF proposing ITC-reversal on capital goods utilized for inter-state transactions 

Madras HC quashes batch of notices issued against MRF(Assessee) that proposed reversal of ITC on capital goods utilized in the process of manufacturing and selling of goods inter-state, Remarks &ldquo...View More

Quashes assessment vis-a-vis IPR-royalty, cites flawed decision making process 

Bombay HC in respect of fastening of VAT liability on royalty payments for right to use Intellectual Property Rights (IPR) granted by Luxembourgian Company, holds the demand as ‘entirely unsusta...View More

Sets-aside Tribunal’s order oblivious to own findings on pre-deposit; Restores second appeal 

Gujarat HC quashes dismissal of second appeal before Tribunal challenging order of Dy. Commissioner of Sales Tax whereby first appeal was dismissed for non-payment of pre-deposit; Restores appeal file...View More

Grants L&T refund of pre-deposit debited from ITC towards purported tax-liability 

Madras HC allows assessee’s writ petition filed against three intimations that denied refund of pre-deposit amount that was debited by L&T (assessee) from its ITC availed under the TNVAT Act...View More

ITC benefit cannot be deprived to purchasing dealer 

Karnataka HC holds that once the purchasing dealer has paid the VAT amount to selling dealer, the matter should end w.r.t. his entitlement to ITC and in such a case, ITC benefit cannot be deprived to ...View More

Dismisses writ relying upon Rajesh Jain ratio 

Dismisses writ relying upon Rajesh Jain ratio ...View More

Job-work of ‘powder-coating’ on yokes/tubes supplied by Manufacturer a ‘works-contract': Allows Revenue's appeal 

Madras HC holds that the job-work of powder coating carried out by the Assessee on yokes, links and tubes supplied by TVS and Rane Madras (Manufacturer) tantamount to works contract as defined u/s-2(z...View More