High Court Rulings


Allows writ; Quashes recovery of terminal excise duty refund following Alstom ruling 

Delhi HC allows writ, quashes recovery of Terminal Excise Duty already disbursed under Para 8.2 of Foreign Trade Policy (FTP) against supply to non-mega power project; Concurs with Gujarat HC ruling i...View More

Grants VCES amnesty despite pendency of issue before Tribunal for past period 

HC grants amnesty under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) despite existence of dispute before Tribunal on taxability for past period; VCES introduced to give benefit o...View More

Advance Authorization only a concession; Revalidation cannot be claimed as 'right' 

HC rejects assessee's request for re-validation of Advance Authorization (AA), made after expiry of AA period; Assessee failed to apply for re-validation within prescribed period and furnish requisite...View More

Raps CESTAT for whimsical disposal of appeal at interlocutory stage 

HC raps Tribunal for disposing appeal finally at interlocutory stage, absent speaking order; Tribunal must apply its mind judiciously, independently and impartially being an appellate authority; ...View More

Rejects Tribunal’s insistence on partner appeal; No ‘independent’ existence of partnership firm 

HC quashes Tribunal’s order, no separate appeal against penalty imposition required to be filed by partner, where appeal already filed by partnership firm; Unlike company, partnership firm has n...View More

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