High Court Rulings


Dismisses writ petition challenging levy of advertisement tax on sign board

Madhya Pradesh HC (Indore) dismisses writ petition challenging levy of advertisement tax on sign boards; Relies heaving upon Division Bench ruling in Bharti Airtel...View More

Notification destroying acquired/vested right of SGST reimbursement under Industrial Policy unsustainable 

Jharkhand HC declares Notification dated March 07, 2019 issued by the Department of Industries (DOI), Government of Jharkhand stating that SGST paid shall not be eligible for reimbursement if any ITC ...View More

Sets-aside exemption denial to EOU on cotton contained in waste cleared to DTA at NIL-rate 

Bombay HC dismisses Revenue's appeal, sets-aside denial of exemption on cotton imported by 100% Export Oriented Unit (EOU) availed under Notification No. 52/2003 on portion contained in cott...View More

Condemns Revenue's approach in disregarding Court’s orders allowing BoE-amendment to change GSTIN-details 

Bombay HC allows writ petition seeking amendment of Bill of Entry (BoE) to correct the GSTIN details of assessee from its Delhi to Vadodara unit after customs clearance has been given; Notes that, ame...View More

'Trade Fairs' organized at 'Pragati Maidan' liable to Entertainment Tax; Allows Revenue’s writ

Delhi HC allows Revenue’s writ petition, holds that entertainment tax is leviable on Trade Fairs organised at Pragati Maidan as per the provisions of the Delhi Entertainment and ...View More

Permits Non-Basmati Rice export where vessel arrives at port before imposition of prohibition

Gujarat HC directs the customs authorities to permit export of 13,500 MT of Non-Basmati Rice noting that vessels for loading the said goods for export had arrived in India prior to...View More

LIC liable to pay tax on leased property as tenant; Dismisses writ-appeal 

Karnataka HC, in an intra-court appeal refuses to interfere with the order of Single Judge finding the Life Insurance Corporation of India (LIC/Appellant) liable to pay service tax on leased property ...View More

Letter furnished during audit giving turnover break-up, not 'quantification' for SVLDRS; Dismisses writ

Bombay HC dismisses writ, holds that a letter by assessee furnishing information for the purposes of internal audit i.e. turnover of dutiable goods and exempt goods,...View More

Prime location/Floor-Rise Charges collected by developer not taxable as 'works-contract'; Allows revision

Karnataka HC holds that ‘works contract’ does not include ‘preferential location’, therefore, Revenue's order rejecting assessee’s request to exempt Prime Locat...View More

Quashes 14 year old SCN citing expiry of time-limit under unamended Sec. 28(9)

Delhi HC allows writ petition assailing a show cause notice (SCN) issued 14 years ago by the DRI, considering that the period prescribed u/s 28 (9) of the Customs Act as it existed prior to ...View More