High Court Rulings


Land revenue recovery from auction purchaser's assets void ab initio 

HC allows writ petition, question of belated filing of writ does not arise where action complained against ‘non est’; Recovery of land revenue against bonafide purchaser’s properties...View More

Objection Hearing Authority cannot direct interest recovery on non-submission of unavailable declarations 

HC sets aside Tribunal order directing Objection Hearing Authority (OHA) (i.e. Commissioner) to exercise jurisdiction to impose interest u/s 74(7) of Delhi Value Added Tax Act, 2004 (Act); Althou...View More

Admonishes advocates' absence in Courts; Warns dismissal/ex-parte orders if delay unjustified 

Bombay HC expresses disappointment on absence of counsels leading to adjournments and delay in disposing of cases; Such state of affairs intolerable hereafter, warns HC; Appeals will be dismissed for ...View More

Reimbursement expenses not includibile in taxable value; Rules cannot supersede statutory provisions 

Strikes down Rule 5(1) Service Tax (Determination of Value) Rules, 2006 as ultra vires Section 66 & 67 of Finance Act, 1994 (Act); Value of taxable services for charging service tax must be in con...View More

Tax chargeability interconnected to valuation / rate determination; Appeals before HC not maintainable 

Delhi HC rejects maintainability of 12 appeals by Revenue relating to determination of applicability / chargeability of service tax; Determination of any question relating to 'rate of tax' would neces...View More

Angioplasty procedure an "indivisible" contract; Quashes VAT levy on use of 'stents' 

HC allows writ, use of stents / valves during surgical procedures such as angioplasty, not ‘sale’ liable to VAT under Sec 2(ac) of UP VAT Act, 2008; Recovery of charges towards drugs and o...View More

Tax deduction unavailable absent bifurcation of 'cost price' and 'tax' in Invoice 

HC denies tax deduction benefit from total value of sale invoice, where bifurcation towards cost price and tax not mentioned separately; Sec 9 of Karnataka Value Added Tax (KVAT) Act, 2003 r/w Rule 29...View More

Prior notice must before DVAT Special Audit; Applies SC's Rajesh Kumar ratio 

HC allows writ, prior notice and grant of reasonable opportunity to assessee must for conducting Special Audit u/s 58A of Delhi VAT Act, 2004 (DVAT Act); Rejects Revenue’s contention that deleti...View More

Airport car parking neither 'airport service' nor 'property renting', reverses Tribunal order 

‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), not taxable as 'Airport Service' u/s 65(105)(zzm) of Finance Act prior to June 20...View More

Separately shown stevedoring, loading, transportation charges deductible from turnover; TN tax inapplicable

HC upholds Tribunal’s order, cost of empty bags, stevedoring, clearing, forwarding, loading / unloading charges and transport costs shown separately in invoice, not liable to sales tax; Such cha...View More