High Court Rulings


Appeal w.r.t. service tax determination for assessment, not maintainable 

Gujarat HC holds that Revenue’s appeal pertaining to determination of rate of service tax or value of services for the purpose of assessment, is not maintainable, inasmuch as it lies to the Supr...View More

CENVAT Credit available on insurance premium paid to Deposit Insurance and Credit Guarantee Corporation, upholds CESTAT order

Bombay HC upholds CESTAT order allowing availment of CENVAT Credit on insurance premium paid to Deposit Insurance and Credit Guarantee Corporation (DICGC), absent substantial questions of law, dismiss...View More

Allows refund in pursuance of SRF-ruling citing conclusion of limitation, unjust enrichment issues

Delhi HC in appeal by Revenue against grant of refund, particularly on the aspects relating to limitation as well as unjust enrichment, opines that “issues which stand conclusively sett...View More

Upholds allowance of application under Amnesty-Scheme in part restricted to verified ‘C’ Forms; Dismisses writ 

Gujarat HC rules in favour of Revenue, finds no error in the order passed by Authority under the Vera Samadhan Yojna, 2019 (Amnesty Scheme) allowing application under the Amnesty Scheme in part (restr...View More

Affixing BIS mark on package 'permissible'; Detention insisting on label on goods, 'illegal'

Bombay HC clears the doubt regarding affixing of BIS standard mark, states that as per Regulation 6 of the BIS (Conformity Assessment) Regulations, 2018 “it is clearly permissible to have a...View More

Revenue Authorities misinterpreted Court's decision on Gold Coin classification; Remits matter 

Delhi HC raps Principal Commissioner for wrong interpretation of this Court’s finding in Khandwala Enterprise that gold coins imported from South Korea are not classifiable under CTH 7114 1910 a...View More

‘Plainly’ reading Incentive scheme, sets-aside benefit restriction to Information Technology Industrial Unit 

Himachal Pradesh HC grants sales tax exemption benefit to assessee, an Information Technology Industrial Unit, (which came into production of UPS, Inverters, Stabilizers etc) by relying on “the ...View More

Dismisses revision; Denies concessional rate on cement to works-contractor, however, deletes penalty

Telangana HC affirms Sales Tax Appellate Tribunal’s order holding that Assessee was liable to pay tax on cement at its normal rate, not concessional rate, pursuant to G.O. dated July 17, 2001, t...View More

CESTAT's order not illegal/arbitrary given striking down of Rule 8(3A) by various High Courts

Telangana HC rejects Revenue’s appeal against CESTAT’s order on the issue pertaining to denial of utilization of CENVAT Credit under Rule 8(3A) of Central Excise Rules, 2002 on a...View More

Statutory levies collected by Contractor as 'pure agent' of customer excludible from contract value 

Kerala HC observes that statutory levies and amounts paid by the Assessee as ‘pure agent’ of customer (who is legally obliged to bear the burden of those levies and expenses) w.r.t. constr...View More