High Court Rulings


Treadmill, dumbbells specifically for maintaining physical fitness taxable at 5% as ‘sports good’ 

Andhra Pradesh HC holds that fitness equipment like treadmill, dumbbells, rotators, fit-kit exercisers, weight lifting equipment are classifiable as ‘sports goods’ taxable at concessional ...View More

BG encashment post HC order, towards duty payment; Unjust enrichment bars refund 

Gujarat HC dismisses Ruchi Soya’s writ petition for refund of amount covered by Bank Guarantee after same became refundable following SC’s favourable order, holding that same is hit by unj...View More

Directs Revenue to file appeal after 'Canon- Dicta' giving effect to earlier HC judgment 

Delhi HC restores customs appeal against Microsoft (Assessee) before CESTAT, New Delhi directing the Revenue to file appeal and Tribunal to decide the matter on merits after the issue of proper office...View More

Accepting Director’s health, Pandemic, ED-custody as valid reasons, condones 1617 day appeal delay 

Delhi HC allows assessee’s appeal, condoning a 1617 day delay in filing the appeal before CESTAT, citing the assessee’s Director’s medical condition, COVID-19 pandemic disruptions, a...View More

SCN, Order raising demand against Doctor based on Form 26AS "without jurisdiction" 

Gujarat HC (Ahmedabad) quashes demand against Assessee, a Doctor by profession offering medical services, elucidates that “show cause notice as well as the order-in-original are without jurisdic...View More

Mere sale of goods without margin, same-day delivery, no ground to deny stock-transfer exemption 

Madras HC allows a batch of writ petitions challenging the Sales Tax Appellate Tribunal’s reversal of exemption under Section 6A of the Central Sales Tax Act for inter-State consignment transfer...View More

Once Department yields to part-payment under SVLDRS, prohibition of 30-days’ time not applicable 

Gujarat HC views that, there is no time limit prescribed under the SVLDRS scheme or prohibition for making the payment by the Applicant "more particularly", when the Dept, "did not refuse to accept th...View More

CESTAT empowered to award compensatory-interest on excess-duty retention for decade-long adjudication delays 

Orissa HC finds no fetter on the part of CESTAT in granting compensatory interest to Vedanta Ltd. u/s 27A of Customs Act on excess amount of the duty paid by Assessee considering that an adjudication ...View More

Foodgrains, rice dealer ineligible to avail ITC on closing stock not resold 

Allahabad HC allows revision petition by Revenue against order of Commercial Tax Tribunal, Allahabad by which benefit of Input Tax Credit (ITC) was accorded to assessee on finding that closing stock o...View More

Allows CENVAT credit on Sugar Cess: Relying on Shree Renuka Sugars, dismisses Revenue's appeal 

Calcutta HC dismisses Revenue’s appeal, allows CENVAT credit on sugar cess relying on DB judgment in Shree Renuka Sugars Ltd. (SRS); CESTAT finds that Revenue’s plea in present case is ide...View More