High Court Rulings


Grants regular bail to accused booked for offence u/s 132, considers parity and incarceration suffered 

Punjab & Haryana HC allows regular bail application of assessee booked for offences punishable under Sections 406, 420, 419, 465, 467, 468 and 471, 120-B of IPC (Sections 409 of IPC added later) a...View More

'Transporter' entitled to interest on refund from Tribunal order, not deposit date 

Delhi HC, in a matter where refund was sanctioned under the DVAT Act, 2004 pursuant to success in litigation before the VAT Appellate Tribunal, which further lead to interest entitlment, upholds Reven...View More

Receipt of ‘Royalty’ by Pan Parag construable as ‘non-exclusive license’ rather than ‘right to use’ 

Allahabad HC rules in favour of dealer/Pan Parag India on whether franchise of a trademark constitutes a transfer of the right to use goods, thereby making it subject to VAT; Observes that ”Fran...View More

Upholds penalty for ‘irregular’ documents during goods movement by logistics service provider 

Karnataka HC rules on validity of levy of penalty for discrepancies in documents tendered by the person in-charge of vehicle while transporting goods; On the question of law pertaining to levy of pena...View More

Amnesty Scheme an exemption, cannot be given lenient view for allowing SVLDRS benefit 

Kerala HC holds that the assessee having not attempted to make payment envisaged under the SVLDRS-3 despite accessing the CBIC portal on the penultimate day before the closure of the scheme,...View More

Dispute involving 'value' in alleged consulting-engineer service maintainable before SC; Dismisses Revenue's appeal 

Meghalaya HC holds that the issue w.r.t. value of service cannot be agitated before High Court and that “party has got right only before the Supreme Court in terms of Section 35L"; An appeal was...View More

Only duty element, not fine/penalty construable for computing threshold for appeal-filing 

Delhi HC rules that, for the purposes of determining the threshold limit, only the duty element (and not penalty/redemption fine) needs to be taken into account except in cases where only fine and pen...View More

Rules on interplay between general & special statutes w.r.t. Court's power to condone delay 

Allahabad HC on the premise that statutory interpretation principle of legislative intent assumes ‘paramount importance’, dismisses petition against dismissal of appeal filed by assessee b...View More

Denial of 'transitional arrangement' on non-basmati rice export upon policy amendment "bad-in-law" 

Bombay HC holds as unjustified, restriction imposed vide clause 2 of Notification No. 20/2023 [which amended export policy of Non-Basmati Rice against ITC (HS) code 1006 30 90,  from &l...View More

Crane Services by means of transfer to Transport Department for use being service contract, doesn’t constitute sale 

Rajasthan HC rules that Crane Services provided by the Assessee to Transport Department do not constitute sale as provided u/s 2(35)(iv) of Rajasthan VAT Act and is a contract of service hence, the or...View More