High Court Rulings


Quashes tax demand on Hindalco; Duty deposit u/s 11D applicable only prospectively 

HC allows writ, quashes demand notice of Rs 14.5 cr on Hindalco for recovery of excise duty with respect to electricity consumed captively u/s 11D of Central Excise Act for the period 1978-83; Demandi...View More

Refuses intervening with Tribunal's remand of composition entitlement against on-going works contract 

HC dismisses assessee’s appeal, refuses to interfere with Tribunal decision on entitlement of Composition scheme for ongoing contracts executed pre-June 2007, absent any question of law; Tribuna...View More

VAT not leviable on 40% of restaurant bill liable to service tax 

HC allows revision application under Uttarakhand VAT Act, no VAT leviable on 40% of restaurant bill exigible to service tax; Central Govt vide Notification dated June 6, 2012 amended Service Tax (Dete...View More

Rejects Revenue appeal; 'Testing & Analysis' in India for foreign clients constitutes 'export' 

Rendition of inspection, testing and analysis services by Technical Inspection and Certification Agency in India for clients situated abroad amounts to export of service; HC rejects Revenue's contenti...View More

Separate penalties on partner & partnership firm debatable; Refers to Larger Bench 

Bombay HC admits appeals, requests Chief Justice to refer question of imposition of simultaneous penalties on both Partner and Partnership Firm u/s 112(a) of Customs Act to Larger Bench; Issue debatab...View More

Invokes principle of estoppel; Can't curtail LOP extension abruptly though against FTP 

HC strikes down Board of Approval (BoA) decision curtailing validity of Letter of Permission (LoP) granted to Textile Export Oriented Unit, invoking principle of promissory estoppel; BoA for SEZ / EOU...View More

Rebate appeal maintainable before Tribunal; Exclusion of Tribunal's jurisdiction must be 'express' 

HC allows writ, service tax rebate appeals maintainable before Tribunal u/s 86 of Finance Act, 1994 (Act); Parliament always intended that appellate remedy be available in respect of refund and rebate...View More

Dismisses writ; Deposit of 'accepted liability' mandatory to approach Settlement Commission 

Delhi HC dismisses writ, deposit of “accepted duty” by importer mandatory for approaching Settlement Commission u/s 127B of Customs Act; Rejects assessee’s contention that absent dut...View More

Allows Sony India's SAD refund filed beyond 1 year; Limitation period inapplicable 

HC allows Sony India’s Special Additional Duty (SAD) refund claim beyond 1 year, limitation period not applicable; SAD imposed as India’s response to offset any advantage that importers mi...View More

State incompetent to tax goods moved inter-state for works contract execution 

Turnover pertaining to inter-state purchase of goods used in execution of works contract in State not liable to tax under Karnataka Sales Tax Act, 1957; State not competent to impose tax on such trans...View More