High Court Rulings


Commercial, not technical meaning relevant for classification; Portable ticket-issuing machines not 'IT products' 

HC denies benefit of 4% VAT under Karnataka VAT Act against portable handheld electronic ticketing machines supplied to Karnataka State Road Transport Corporation; Rejects assessee’s claim that ...View More

Bombay HC to determine Rule 6 exception applicability to SEZ developers prior December 2008

Bombay HC admits appeal to decide whether exception to Rule 6(6) of CENVAT Credit Rules would be applicable to supply of goods to both SEZ unit & developer prior to December 31, 2008; Before Decem...View More

Unlike Tribunal, Commissioner (Appeals) barred from reviewing own pre-deposit order

HC rules that Commissioner (Appeals) has no power to review his order on pre-deposit u/s 35F of Central Excise Act; Absent specific provision under statute, Commissioner (Appeals) barred from entertai...View More

Reverses Tribunal's ruling on GTA services credit; Place of removal not factory-gate

HC allows assessee’s appeal, reverses Tribunal ruling which held that where “excise duty rate" on final product specific, 'place of removal’ would be factory gate and CENVAT credit o...View More

Policy interpretation not retrospective; Sanctioned 'deemed export' refunds towards Power Projects unrecoverable 

HC allows writ, quashes recovery of deemed export refund already sanctioned against supply of goods to non-mega power projects pursuant to Policy Interpretation Committee (PIC) clarification; Unless a...View More

Disallows 'duty drawback' against wrong credit; Assessee can't profit from unjust benefit 

HC upholds rejection of 'duty drawback' filed beyond normal time limit on re-export of capital goods due to wrongful availment of CENVAT credit of additional customs duties; Despite knowledge, assesse...View More

Transportation charges taxable; Interest chargeable from sale date, not consideration receipt 

'Transportation charges' includible in taxable turnover for purpose of sales tax under Gujarat Sales Tax Act, 1969 (Act); Any amount received by assessee towards sale of goods required to be included ...View More

Dismisses Revenue appeals, education cess levy on DTA clearances appealable before SC 

Gujarat HC dismisses Revenue appeals against Tribunal order, question of Education and Secondary & Higher Education Cess levy (for the third time) on DTA sale by EOUs maintainable before SC; Follo...View More

Communicating CESTAT order to Commissioner 'due service'; Interest payable on delayed refund 

HC allows writ petition, grants assessee interest @ 6% p.a. on delayed refund of pre-deposit pursuant to favourable CESTAT order; Service of certified CESTAT order copy on Central Excise Commissioner ...View More

Allahabad HC admits writ; Bars non-advocates' appearance before VAT authorities 'in interim' 

Allahabad HC admits writ petition by Lawyers' Association challenging right of non-advocates to file returns and argue before VAT authorities; Petition challenges constitutional validity of Rule 73 r/...View More