High Court Rulings


Supplementary services on behalf of Principal tour operator taxable pre & post 2004 

HC upholds service tax levy on 'supplementary services' provided to foreign tourists by tour operator on behalf of Principal Tour Operator (PTO), confirms CESTAT ruling; Upholds levy for the period pr...View More

Bombay HC to determine VAT liability on inter-State transfer of leased goods 

Bombay HC admits ICICI Bank's sales tax appeal on whether sale / disposal of hypothecated goods on default of borrower would attract VAT under MVAT Act; HC would also consider whether lease transactio...View More

Performs "balancing" act, slashes Rs. 147 Cr pre-deposit; No binding force of interim orders 

HC grants partial respite to Jet Airways, allows pre-deposit of Rs 50 Cr through bank guarantee instead of Rs 147 Cr directed by Tribunal against service tax demand under reverse charge; Rejects Reven...View More

Credit non-reversible against exports under Bond; 'Unchallenged' Repro ratio applicable

Bombay HC dismisses Revenue appeal, finds no perversity in Tribunal order holding Rules 6(1) and 6(3) of CENVAT Credit Rules inapplicable to exports under bond in terms of Rule 6(6)(v); Tribunal relie...View More

Grants stay, bars coercive recovery until disposal of imported coal classification issue 

Madras HC grants stay, bars coercive recovery of differential customs duty, pending stay application in Chennai CESTAT on classification determination of imported coal as 'steam coal' / 'bituminous co...View More

Allows leased assets' attachment against lessor's prior default, dismisses lessees' writ

HC dismisses writ petitions, upholds Deputy Commissioner’s power to issue detention / attachment orders against defaulting assessee for recovery of dues on manufactured tea; Rejects two tax paye...View More

Tax payment between March 1 to May 10, 2013 covered for VCES declaration

Amount paid after March 1, 2013 but before enactment of Voluntary Compliance Encouragement Scheme (VCES) on May 10, 2013, cannot be excluded from declaration; Department’s stand that tax deposit...View More

VAT provisions applicable on construction of immovable property, not sale after construction 

HC clarifies on taxability of development of residential complex activity under Uttarakhand VAT Act; ‘Sale of goods’ being sine qua non for applicability of Act, includes agreement for car...View More

Pins down Commissioner to "four corners of law", rejects 'conjecture' based interpretations

HC allows writ, quashes Commercial Tax Commissioner’s clarification denying input tax credit on cranes used as capital goods in manufacturing of boilers, for want of authority; Commissioner cann...View More

Upholds Single Judge order; Penalty imposable during course of assessment, completion irrelevant 

HC upholds Single Judge order, penalty imposable u/s 25(3) r/w Sec 67 of Kerala VAT Act even at any time during assessment; Rejects assessee’s contention that penalty can be imposed only if asse...View More