High Court Rulings


No VAT on provision of telecom towers absent transfer of 'right to use'

No transfer of 'right to use' in provision of telecom towers and shelter ('passive infrastructure') to telecom operators on sharing basis; Activity of passive infrastructure not 'deemed sale', not lia...View More

Despite no statutory time limit, orders interest payment for inordinate refund delay 

Holds interest payable on delayed refund of sales proceeds to owner of goods; Where no specific period prescribed under law, all statutory powers required to be exercised within reasonable period; Non...View More

Interprets Settlement Commission provisions 'purposively'; holds date of dispatch as adjudication date 

Settlement Commission's order refusing to admit the application on grounds of limitation patently erroneous; Application for settlement filed on Jan 14th but the adjudication order was passed on Jan 1...View More

Interest on tax payment default not applicable if no return filed 

Interest on default for payment of sales tax (in tax return) not chargeable if no return filed at all and consequently no tax paid thereon; Tax becomes due only after assessment as per return filed, a...View More

No inherent right of appeal to CHAs, upholds CESTAT ruling 

Upholds no right of appeal to Custom House Agent ('CHA') against Prohibition Orders under Regulation 21 of CHA Licensing Regulations; Regulations constitute “self-contained code” for licen...View More

Quashes revenue recovery proceedings against ex-directors of company 

HC quashes recovery proceedings against ex-Directors of defunct company; Directors became liable only after provision enabling recovery on company's default came into effect w.e.f April 1, 1999; Conce...View More

Upholds 'transaction value' over 'captive' for excise duty on demo samples 

Goods cleared for "trial and demonstration" purposes should be valued based on transaction value for excise duty payment; Method specified under Rule 4 based on value of identical/similar goods cleare...View More

Show cause notice with 'pre-determined mindset' invalid, violates "principles of natural justice" 

HC quashes show-cause notice by invoking writ jurisdiction; Revenue issued show-cause notice with "predetermined mind" and violated principles of natural justice; Authorities showed "closed mind" at t...View More

Allows duty-relief on exempt product made from by-products of dutiable goods 

HC rejects Revenue's appeal seeking 8% excise duty demand on "exempt" product (Bio-compost fertilizer) made from 2 by-products; Exempt product made from by-products of dutiable final goods, can't be s...View More

Calls for more Tribunals across the country; Grants stay of demand 

HC grants stay of excise duty demand pending application for stay with appellate authorities; Union of India failed to set-up more Tribunals; Takes note of single bench of Tribunal at Bangalore coveri...View More