High Court Rulings


Dismisses writ; Transfer of right to use ‘copyright’ taxability appealable before SC 

HC refuses to entertain writ, service tax levy on transfer of right to use ‘copyright’ an issue appealable before SC u/s 35L of Central Excise Act; Further, issues like actual use of asses...View More

Credit on wastage during exempt goods manufacture ineligible, "actual removal" test irrelevant

HC upholds Commissioner's findings, CENVAT Credit attributable to quantity of inputs used for manufacture of exempted final product, reported as wastage/storage loss, reversible as per Rule 6(1) of CE...View More

Allows concessional rate on lubricants; "Inputs" utilisation irrelevant absent specific rule

HC upholds Tribunal order, allows concessional rate of tax on lubricating oils sold to industries as per G.O.M. No. 20/2000/F2 which grants concession on goods sold as inputs to industries in Pondiche...View More

Allows writ at 'show cause' stage; Demand despite exemption blatant "law abuse"

HC allows writ at show cause notice stage, demand of excise duty after 24 years on exempted petroleum gas returned to refinery, a clear ‘abuse of law’ / outside jurisdiction; Notifications...View More

Quashes interest on inclusion of rubber cess in purchase turnover, under KGST Act

HC sets aside assessment order to the extent it demanded penal interest u/s 23(3) r/w (3A) of Kerala General Sales Tax Act, 1963 (KGST Act) on differential tax amount attributable to rubber cess; Reje...View More

Customs Brokers' appeal remedy not restricted to revocation / suspension; S.N.M. Agency ratio 'erroneous'

Delhi HC refuses to entertain Customs Broker’s writ petition challenging Commissioner of Customs’ prohibition order under Regulation 23 of Customs Broker Licensing Regulations, 2013 (CBLR)...View More

Customs Authorities cannot rectify classification errors in Bill of Entry; Sec 154 inapplicable

HC dismisses writ petition, ​Customs Authorities not competent to rectify error committed by assessee w.r.t. classification of goods in Bill of Entry (BoE), u/s 154 of Customs Act; Sec 154 only empo...View More

Upholds Tribunal order; Period before wrong forum excludible for appeal limitation calculation

HC upholds Tribunal order that allowed appeal to Commissioner (Appeals) u/s 35 of Central Excise Act, excluding period spent in appeal before wrong forum at first instance while calculating limitation...View More

Quashes assessment absent speaking order; Lack of foundation violates natural justice principles 

HC quashes assessment order for lack of reasons / justification for allowing / rejecting deduction claims under Orissa VAT Act; Although Assessing Authority has taken great pains in extracting various...View More

Judges don't make, only discover law; Settles classification issue of medicinal drugs

HC settles classification dispute of ‘Medical Oxygen IP’ and ‘Nitrous Oxide IP’ under Andhra Pradesh VAT Act, they are taxable at lower rate of 4% / 5% as “drugs & me...View More