High Court Rulings


Sugar Manufacturer entitled to concessional rate on diesel for sugar transportation; Allows Revision

Allahabad HC holds that the Assessee (Sugar Manufacturing Unit) clearly falls within the ambit of the Notification dated August 10, 2017, wherein the industrial units registered under the U.P. G.S.T. ...View More

Condones delay in payment of tax under expired challan in SVLDRS; Allows writ 

Bombay HC directs Revenue to issue discharge certificate to the Assessee in Form SVLDRS-4 after Revenue issued communication seeking to reject Assessee’s application on the ground that payment o...View More

Upholds Emami's Boro-plus Antiseptic Cream classification as 'medicated ointment'; Dismisses Revenue's revision

Allahabad HC upholds Tribunal’s classification of Emami’s Boro-plus Antiseptic Cream (BPAC) as a medicated ointment having therapeutic uses covered under Entry No. 41 of Schedule II Part (...View More

Imposition of penalty not ‘automatic’; Insists on requirement of show cause notice 

Karnataka HC held that “the levy of penalty under Section 72(2) of the Act is neither automatic nor mandatory”; From section 72 (2) of the Karnataka VAT Act HC inferred that when dealer ha...View More

Quashes refund adjustment order considering ‘no outstanding’ on Maharashtra Settlement Scheme' application-date 

Bombay HC rules on adjustment of refund against demand which did not exist on the date of adjustment of refund under Settlement Scheme; In turn, upholding assessee’s entitlement to refund of exc...View More

Quashes Assessment Order raising demand of Rs. 741 Cr against 'BG Exploration' basis "bald & vague" notice

Bombay HC set-aside VAT assessment order as well as notice raising demand of Rs. 741 crores on sale of petroleum crude and natural gas effected by the Assessee (B.G. Exploration and Production India L...View More

Dismisses Informer's writ alleging undervaluation by Mercedes, BMW and Volkswagen

Bombay HC dismisses Petitioner-Informer’s writ calling for the complete records from Directorate of Revenue Intelligence (DRI) to ascertain the correctness, legality and propriety of the inactio...View More

Citing time-barred assessment proceedings, quashes demand on rent receipts of Club 

Kerala HC upholds Tribunal order quashing demand on rent receipts citing assessment proceedings to be barred by limitation; Revenue issued notices under Kerala Tax on Luxuries Act, 1976 (Act) to respo...View More

Upholds AAR-ruling on classification of component/parts/sub-assemblies imported by BMW from group-companies 

Madras HC upholds Customs AAR ruling that the import of components/parts/sub-assemblies by BMW India (assessee/respondent no.2) will be classified under their respective headings / sub-headings of the...View More

Affiliation-fees paid to Universities exempt; However, rental income for banking facilities taxable

Karnataka HC (Division Bench) dismisses Revenue’s writ appeal against order of Single Judge, holds that no service tax could be charged on affiliation fees paid to the Universities; Further, obs...View More