High Court Rulings


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

Unspent amount in PLA, in nature of duty, delayed refund thereof attracts interest 

Jammu, Kashmir & Ladakh HC allows writ petition of tea/coffee premixes manufacturer (assessee), allows interest at 6% p.a. on delayed refund of unspent amount lying in the Personal Ledger Account ...View More

Dismisses review petition; Exemption withdrawal in ‘public interest’ justified; Follows SC Unicorn ratio

Tripura HC dismisses review petition by unit producing jarda scented tobacco challenging writ-court’s order upholding withdrawal of exemption benefit extended to unit located in N...View More

Books/periodicals printing for publisher, a ‘works-contract’, not outright ‘sale'; Denies exemption 

Telangana HC upholds Sales Tax Appellate Tribunal in holding that printing of textbooks, magazines and periodicals under contract with customers (publisher) is ‘works contract’ and not &ls...View More

7-year delay in fixing hearing and taking up adjudication unreasonable, violates Constitution 

Jharkhand HC in a matter where the adjudication of SCN was kept in suspended animation for more than 7 years, holds that “Fixing personal hearing..and taking up adjudication after more than 7 ye...View More

Duty imposition as “beneficial owner” of smuggled goods due to untraceable Importer unsustainable 

Madras HC dismisses Department’s characterization of Petitioner as “beneficial owner” as per Section 2(3A) of Customs Act, 1962 merely because it was unable to trace out and locate t...View More

Strikes down Trade-Notice on broken rice export owing to no ‘nexus’ with policy objective

Delhi HC sets aside DGFT Trade Notice No. 08/2023 dated June 20, 2023 on procedure for allocation of export of broken rice to Senegal, Gambia and Indonesia, having not found any 'rational nexus' betwe...View More

Manufacturers eligible to take full ITC on Intrastate stock-transfer; Distinguishes Tata Steel case

Jharkhand HC allows the manufacturer and seller of Auto Parts and Leaf Spring assembly (assessee) to claim full ITC on Intrastate stock transfer of goods from one unit to another Unit from which the g...View More

Declines to condone delay appeal-filing; Revenue wasn’t handicapped in ascertaining relevant jurisdiction

Delhi HC refrains to accept that Revenue was handicapped in any manner in ascertaining the jurisdiction of the relevant Commissionerate for filing appeal, thus refuses to condone the delay of more tha...View More

Revenue not entitled to interest on delayed payment where erroneous demand made 

Madras HC rules that error made by the Government in the calculation of demand and levy of interest on assessee subsequently for delayed payment “will not enure in favour of the Government&rdquo...View More