High Court Rulings


‘Water Cess’ on hydropower ultra vires; Expounds on legislative competence & excessive delegation

Himachal Pradesh HC, in a 100 pager judgement in petitions by power generation companies using river water for production of electricity, holds imposition of ‘Water Cess’ by virtue of...View More

‘Rectification application’ not akin to ‘appeal’ under SVLDRS, goes by ‘plain & natural’ meaning

Madras HC disposes assessee’s challenge to the communications in Form SVLDRS-3, whereby the Designated Committee (DC) required the assessee to pay the amounts towards arrears of tax in terms of ...View More

Requiring Bank-Guarantee for provisional release of vehicle purchased from Diplomat "onerous and unreasonable"

Madras HC modifies conditions imposed w.r.t. provisional release of vehicle purchased by Assessee from a Diplomat, quashes onerous and unreasonable imposition of requirement of the execution of a bank...View More

Revenue’s appeals raising substantial questions w.r.t. classification, non-maintainable 

Calcutta HC renders Revenue’s appeals as non-maintainable since, the core issue raised via the substantial questions of law revolve upon the classification of the product Chrome Concentrate soug...View More

Writ jurisdiction not meant to grant waiver of statutory pre-deposit condition for filing appeal, dismisses writ 

Bombay HC rules that writ jurisdiction is not meant to grant any benefit to parties like the Assessee or to enable him to get over the statutory condition of pre-deposit for filing appeal imposed by S...View More

Demand-Notice against works-contractor for Chennai Metro's failure to deduct TDS 'without jurisdiction'

Madras HC holds that Chennai Metro Rail Ltd. (CMRL/contract-awarder) is responsible for TDS deduction and if CMRL failed to deduct the amounts u/s 13(1) of the TNVAT Act, 2006, machinery under Section...View More

Copy of HC-judgment quashing service-tax liability of VCFs managing investors’ money

Karnataka HC allows a batch of 48 appeals filed by ICICI Venture Capital Funds (VCFs) against the CESTAT ruling which held that VCFs retaining ‘carried interest’, ‘performance fee&rs...View More

Failing to establish betel nuts of foreign origin dismisses appeal, smuggling allegation 

Calcutta HC affirms the order passed by CESTAT Kolkata wherein it ruled in favour of assessee with a categorical finding that “the department has failed to establish that the said goods are smug...View More

Citing BIS-certificate condition deletion, directs release of 'End-Use Bonds' for Hexane (Food-Grade) Import 

Gujarat HC directs the release of 'end-use bonds' furnished by the importer-assessee to secure the release of 'Hexane' imported for food-grade purposes, which was withheld due to the lack of a mandato...View More

Quashes tax adjustment from refund after “deemed acceptance” of objections by OHA against demand order 

Delhi HC allows asseessee’s writ petition, quashes a hearing notice issued by the Objection Hearing Authority after the expiration of 15 days from the service of the written notice under section...View More