High Court Rulings


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

Allows rebate on fuel supplied to foreign-run aircrafts from airport fuelling station

HC allows rebate on Aviation Turbine Fuel (ATF) supplied to aircrafts on foreign run, through Aviation Fueling Station (AFS) registered as ‘warehouse’ at Delhi Airport; Notification No. 19...View More

Registration cancellation exercising 'revisionary powers' under Gujarat VAT Act against natural justice

HC revokes ab initio cancellation of registration by Dy. Sales Tax Commissioner in exercise of powers u/s 75 r/w Sec 100 of Gujarat VAT Act; Sec 75 empowers Commissioner (& Dy. Commissioner in del...View More

Affirms non-taxability of AC restaurant & hotel services; Differs from Bombay HC ratio 

Division Bench of Kerala HC upholds Single Judge order, service tax levy on serving food & beverages in AC restaurant, hotel, inn, guest house, club or camp-site u/s 65(105)(zzzzv) & (zzzzw) o...View More

Interest chargeable from 'return date' on Form C non-production, not 'assessment' under CST Act 

HC quashes Tribunal order, interest chargeable from the date of furnishing monthly returns in case of default in furnishing ‘C’ Form declarations claiming concessional rate under Central S...View More

Cannot extend limitation absent 'reason to believe' concealment / omission by dealer under DVAT Act

HC revokes application of extended limitation period in respect of default assessment order under Delhi VAT Act, absent any assertion as regards concealment, omission or failure on dealer’s part...View More