High Court Rulings


Recording of satisfaction before initiating assessment indispensable, directs strict compliance by AO 

Jharkhand HC directs the Assessing Officer (AO) to proceed strictly as per the conditions of Section 35(7) of Jharkhand VAT Act before initiating assessment proceeding to determine market value of goo...View More

Authority erred in qualifying works-contract as composite work; Quashes order citing 'natural-justice' violation

Orissa HC holds that since the work undertaken by the Assessee is a works contract, the assessing officer has committed gross error in considering that the work executed by is a composite work; Theref...View More

Directs Revenue to examine VAT applicability on road tax, insurance premium, octroi duty 

Bombay HC in writs filed by over 20 automotive manufacturers, sets aside assessment orders in each of petitions with respect to applicability of VAT on road tax, insurance premium, octroi duty and oth...View More

Return revision post penalty proceedings initiation shows Assessee’s “mens rea”; Rejects appeal 

Jharkhand HC dismisses appeal against penalty order on account of concealed turnover on finding presence of “mens rea” to circumvent the penalty proceedings initiated under section 40 (2) ...View More

Amendment reversing HC's mandamus directing interest payment from ‘refund-order’ date, against constitutional principles

Bombay HC (at Goa) allows batch of writ petitions by United Spirits Limited (USL) and others (assessees), holds that amendment to Sections 10 and 33 of Goa VAT Act,...View More

SCN kept in Call-Book cannot be adjudicated after inordinate delay of 13 yrs 

Delhi HC taking note of 13 years delay by the Department in initiating adjudication of SCN after keeping the matter in abeyance in ‘Call book’, holds that “show cause notice are inor...View More

Lessee, not lessor of commercial property liable to pay service tax on rental income 

In an appeal arising from recovery suit w.r.t. service tax payable on rental income from immovable properties for ‘commercial purposes’, Delhi HC&nb...View More

Quashes order attaching suit property absent fulfilment of ‘basic requirements’ for proclamation 

Delhi HC holds that assessee is a bona fide purchaser of suit property without notice of the sales tax arrears of the Defaulting Company or the consequent charge on the property; Assessee applied for ...View More

Penalty not automatic, payable only when assessee wilfully violates provision of taxing statute 

Orissa HC quashes orders of Assessing Authority, First Appellate Authority and Sales Tax Tribunal inasmuch it relates to imposition of penalty u/s 7(5) of Orissa Entry Tax Act (OET Act) upon finding t...View More

Upholds applicability of relevant provision governing calculation of work-contract turnover; Remits matter 

In a revision matter involving computation of taxable turnover of sale of goods involved in works-contract execution, Allahabad HC holds that “ levy of tax on turnover of sale has to be done in ...View More