High Court Rulings


Quashes penalty levied for late entry-tax payment absent assignment of reasons, mistake in books

Orissa HC allows assessee’s revision petition, holds that penalty levied u/s 7(5) of O.E.T. Act for late payment of entry tax cannot be sustained once the...View More

'Entertainment' not subsumed under 'service' post 101st Constitutional Amendment; No right to collect tax 'survives'

Patna HC rules that Entertainment tax levied under the  Bihar Entertainment Tax Act, 1948 (Act)  cannot be sustained after the 101st Constitutional Amendment as...View More

Quashes order adjusting refund towards past dues pending Amnesty Scheme application 

Bombay HC finds Revenue’s action in adjusting refund due to assessee against past dues while considering the application under Amnesty Scheme (Maharashtra Settlement of Arrears of Tax, Interest,...View More

Exporter liable to refund duty drawback even where write-off is permissible under FEMA 

Delhi HC upholds ex parte order of Revisional Authority (Addl Secretary, FinMin) rejecting the revision application against an order confirming demand of duty drawback availed by assessee-exporter in ...View More

Modulation of pre-deposit conditions possible under writ powers considering case peculiarity

Karnataka HC partly waives off the requirement of pre-deposit for filing a second appeal before the Karnataka Appellate Tribunal (KAT) on the ground that court in the exercise of its writ powers can m...View More

Quashes cess assessment order citing ‘unreasonable’ time taken to conclude proceedings

Bombay HC partly quashes demand of cess against Siemens Ltd. (assessee) for bringing goods within limits of Navi Mumbai Municipal Corporation (NMMC) owing to unreasonable amount of time (10 years...View More

Warranty replacement by dealer against credit notes issued by OEM is ‘sale’

Karnataka HC allows Revenue’s revision petition, holds that warranty replacement by dealer against credit notes issued by OEM (Tata Motors formerly known as TELCO)  to meet OEM’s warr...View More

Sets aside order imposing penalty despite Division Bench's interim protection restraining coercive steps

Madras HC sets-aside Revenue’s order taking coercive steps by imposing penalty on the Assessee despite Division Bench’s interim order restraining the same; Assessee is engaged in the manuf...View More

Cannot fasten 'Steamer Agent'/'Importer' with tax liability under RCM on CIF import transaction 

In a 103 pages judgment, Madras HC holds that service tax cannot be demanded from “steamer agents” or “importers” in India on transportation of goods by foreign vessels in...View More

Revenue cannot withhold release of goods post payment of Redemption Fine

Delhi HC directs Revenue to handover the seized goods (watches) to the Assessee on finding no justification for to withhold the release of the said goods even after payment of redemption fine; Hol...View More