High Court Rulings


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

Iron-scrap taxable at point of purchase by last dealer in State: Dismisses assessee's revision 

Andhra Pradesh HC upholds appellate order passed by Sales Tax Appellate Tribunal (STAT) confirming revisional order passed by Deputy Commissioner (cumulatively, lower authorities) under Andhra Pr...View More

Quashes levy on materials procured by Power-Grid from outside State & transferred to contractor

Jammu & Kashmir HC answers reference in assessee’s favour, rules that the act of importing/purchasing goods (tower material, conductors, sub-station material, steel, cement) from outside the...View More

Quashes Kirloskar Brother's refund rejection on ground of limitation, existing dues 

Jharkhand HC observes that refund application for excess demand could not have been rejected on the ground of limitation since Rule 19(2)(a) is de hors the provision of Section 52 of the JVAT Act; HC ...View More

Upholds Tribunal's classification of ‘Toffee’ manufactured by ITC, dismisses Revenue’s revision

Allahabad HC upholds Commercial Tax Tribunal order holding that 'toffee' manufactured and sold by the assessee is covered under Entry No. 137 Schedule II Part A of the U.P. Value Added ...View More

Interest payable on belated refund of pre-deposit @ 12%; Simple application suffices

Punjab & Haryana HC rules on entitlement to interest on delayed refund of pre-deposit under the Central Excise Act, 1944 pursuant to favourable order by the Tribunal; Although Tribunal allowed ref...View More

Waives mandatory pre-deposit condition for financially challenged Petitioners; Allows writ petition

Delhi HC allows writ, dispense with requirement of mandatorily depositing 7.5% of demand or penalty amount imposed  u/s 128-E of the Customs Act considering the poor financial...View More

Dismisses writ challenging constitutional validity of Goa Entry Tax Act: Following SC ratio 

Bombay HC (Goa) dismisses writ challenging the constitutional validity of Goa Tax on Entry of Goods Act, 2000 (Act) imposing entry tax on goods imported from other States; Relies upon the settled prec...View More

Upholds cancellation of Exemption Certificate granted to Apollo Hospitals for condition non-fulfilment 

Madras HC upholds the decision of Director General of Health Services (DGHS/ Respondent No. 2) to cancel the Customs Duty Exemption Certificate (CDEC) granted to Apollo Hospitals and Sri Gokulam ...View More

Upholds denial of sales tax remission on fixed capital investment made beyond scheme duration

Calcutta HC In writ petition grieving over refusal to allow remission of sales tax on the fixed capital investment of Rs. 23 crores observes that “the investment is the prerequisite for t...View More