High Court Rulings


Staff deputation to subsidiary not "manpower supply service" absent agency-client relationship 

HC rejects Revenue appeal, staff deputation by assessee (an Indian company) to its group / subsidiary company not taxable under "Manpower Recruitment or Supply Agency Service" absent agency - client r...View More

Grants exemption to unrecognised Vocational Training Institute; Pre 2010, Govt affiliation irrelevant 

HC grants service tax exemption on “commercial training or coaching services” under Notification No. 24/2004-ST, despite non-recognition or non-affiliation with Central, State Govt. or any...View More

Allows Mastek to raise 'copyright' ownership contentions on software VAT taxability 

Bombay HC refuses to entertain Mastek Ltd's reference application against Sales Tax Tribunal order passed u/s 61 of Bombay Sales Tax Act; Application was filed against Tribunal's refusal to refer asse...View More

Dismisses writ; Bars Art. 226 invocation to extend limitation period under Statute 

HC dismisses writ filed beyond expiry of limitation period prescribed u/s 47 of Puducherry Value Added Tax, 2007 for challenging assessment orders; Since Statute impliedly excludes applicability of Se...View More

Bombay HC chides Revenue for non-filing of vakalatnama, non-assistance to Sr. Advocate 

Bombay HC admonishes Revenue for non replacement of Vakalatnama pursuant to designation of Advocate on record, representing Revenue, as Senior Advocate; Senior Advocate arguing the case without assist...View More

Anti-dumping duty provisions under Customs Tariff Act "complete code"; Allows duty refund 

HC upholds Tribunal order, allows refund of anti-dumping duty (ADD) paid under protest at the time of import; Scheme of levy of ADD, including its refund under Customs Tariff Act (CTA) different from ...View More

Allows exemption on High Speed Diesel oil as 'Fuel' for manufacturing activity 

HC allows tax exemption on High Speed Diesel (HSD) / LD oil as ‘fuel’ u/s 4 of erstwhile UP Trade Tax Act; Sec 4-B exempts materials used in ‘Fuel’ essentially used for generat...View More

Lays illustrative guidelines for pre-deposit adjudication; 'Arguable' / 'non-debatable' matters warrant pre-deposit 

HC dismisses writ, lays down illustrative guidelines for adjudication of pre-deposit applications u/s 35F of Central Excise Act relying on SC ruling in Benara Valves Ltd; Where on reading of rejection...View More

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