High Court Rulings


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

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