High Court Rulings


Quashes AO construing limitation from date of order digitally signed, made available in system 

Bombay HC sets-aside assessment order (AO) imposing VAT, having been passed after expiry of four years from the end of the year containing period to which return relates, thus is not a valid order bei...View More

No Luxury-Tax on charges collected by Hotel from Ayurveda-Centre/Beauty-Parlour functioning within its premise 

Kerala HC rules that charges collected by the Assessee Hotel in connection with the use of the Ayurveda Centre/Beauty Parlour amenities being provided by the independent third persons under revenue sh...View More

Regulation levying cost-recovery charges towards staff deployed at airport ultra-vires 'Customs Act'

Telangana HC observes that “In the absence of any special authorization to levy cost recovery charges, appellants have no authority to impose cost recovery charges by means of a Regulation&rdquo...View More

Quashes Rs. 2600 crores demand against Piramal's transfer of ‘entire' pharma business on ‘slump-sale' basis 

Bombay HC in a landmark judgment, quashes order demanding VAT of more than Rs. 2600 crores (approx.) on sale/transfer by Piramal Enterprises Limited (assessee) of its domestic pharmaceutical business ...View More

Upholds SWS liability against importer availing customs exemption against MEIS/SEIS duty-credit scrips 

Madras HC holds that Notification Nos.24 and 25 of 2015 extending duty exemption against MEIS/SEIS duty credit scrips are limited/confined in their operation only to customs duty and cannot be underst...View More

No jurisdiction with Assessing Officer to re-determine/reverse ITC during re-assessment proceedings 

Allahabad HC, in a matter where re-assessment order u/s 29 of UP VAT Act reversed the ITC availed on raw products used for manufacturing of ‘Mentha Oil’, holds that, there is “No suc...View More

Dealer eligible to benefit of Notification 'generally' exempting 'Egg Trays' manufactured by SSI units 

AP HC dismisses Revenue’s revision petition against Tribunal order allowing exemption w.r.t. turnover tax levy on second sales by dealer (Assessee) of Pulp Moulded Egg Trays manufactured by Smal...View More

State's power to grant exemptions on interstate sales remains unaffected post-2007 CST Act amendment 

Himachal Pradesh HC dismisses Revenue's revision petition, affirming Tax Tribunal decision on State’s power to issue notifications u/s 8(5)(b) of CST Act, granting total or partial exemption on ...View More

Legislature contemplates adjournments to three dates; Critiques fixing successive dates, hearing-opportunity denial 

Allahabad HC sets-aside the adjudication order creating duty demand while critiquing fixing three 'successive dates' of hearing by a single notice; The Assistant Commissioner, CGST & Central ...View More

Cannot saddle unit with interest, penalty for delayed payment of exempted duty 

Gauhati HC rules that assessee (unit located in north-east) "cannot be saddled with the liability of payment of interest and penalty for delayed payment of duty which was exempted" as per Notification...View More