High Court Rulings


Upholds ITC denial where payment not made to selling dealer but third party

Calcutta HC dismisses assessee’s writ, upholds denial of Input Tax Credit where payment is made to third party on behalf of selling dealer;HC elucidates that, it is a well settled principle that...View More

Calls upon proper-officer to decide importer's right to export warehoused goods pending investigation 

Karnataka HC allows assessee (importer) to file request to export the warehoused consignment along with the shipping bills and such other documents to demonstrate the price it will receive on export o...View More

Restores penalty of WB Handloom Weavers Co-op society for misusing exemption notification for yarn clearance 

Calcutta HC, following its own decision arising out of the connected appeals, allows revenue’s appeal against CESTAT order, finds the W.B State Handloom Weavers Cooperative Society Ltd liable fo...View More

Restores penalty of WB Handloom Weavers Co-op society for misusing exemption notification for yarn clearance 

Calcutta HC, following its own decision arising out of the connected appeals, allows revenue’s appeal against CESTAT order, finds the W.B State Handloom Weavers Cooperative Society Ltd liable fo...View More

Affirms demand cancellation on Dr. Reddy for clearing exempted product despite using common-inputs in dutiable-goods 

Telangana HC dismisses Revenue’s appeal against the CESTAT, Bangalore order that allowed Dr. Reddy’s (assessee) appeal against the original order raising a demand of 10% on the value of th...View More

Cannot allege misclassification when re-seller adopted same heading as importer-seller: Quashes penalty

Kerala HC quashes penalty orders against bunch of resellers of photocopy machines ‘Kyocera TaskAlfa 180’ and ‘Kyocera TaskAlfa 220’ who were following the same classification a...View More

Debunks assessment against Nokia absent 'proper and clear' order; Embarks on VAT-CST interplay

Madras HC quashes sales-tax demand of over Rs. 1500 crores citing ‘lack of clarity’, in challenge to assessment orders by Indian arm of a Finnish multinational telecommunication, IT and co...View More

Dismisses writ seeking direction to UOI to allow non-basmati rice export post ban 

Delhi HC dismisses writ by exporter of rice seeking directions to UOI to permit export of non-basmati white rice for which shipping bills had been filed before issuance of DGFT Notification No. 20/202...View More

LAN Connection Cable classifiable as ‘computer peripherals’, sets aside Tax Board order

Rajasthan HC classifies LAN Connection Cable (CAT-5 and/or CAT-6 cables) as ‘computer peripherals’ under Rajasthan Value Added Tax Act, quashes order of Tax Board; While doing so, observes...View More

Quashes re-assessment against Flipkart; Rules on validity of proceedings upon lapse of limitation 

Allahabad HC holds that jurisdiction to reassess assessee (Flipkart India Pvt. Ltd.) did not arise when assessee filed annual return within extended time and thus quashes reassessment order, obse...View More