High Court Rulings


Allows CENVAT credit on Sugar Cess: Relying on Shree Renuka Sugars, dismisses Revenue's appeal 

Calcutta HC dismisses Revenue’s appeal, allows CENVAT credit on sugar cess relying on DB judgment in Shree Renuka Sugars Ltd. (SRS); CESTAT finds that Revenue’s plea in present case is ide...View More

Department cannot recover extinguished claims from property sold during CIRP: Allows assessee's review 

Andhra Pradesh HC allows Assessee’s review petition challenging the division bench order that effectively annulled the sale agreement between corporate debtor and Assessee in respect of an immov...View More

Micromax's mobile-charger sold with mobile in single-retail-pack, taxable at different rate; Follows Nokia's verdict 

Himachal Pradesh HC allows Department’s revision against the H.P. Tax Tribunal, holding that “battery charger cannot be held to be a composite part of cellphone but is an independent produ...View More

Clips Magistrate’s jurisdictional overreach on customs revaluation of smuggled liquor

Delhi HC allows DRI’s criminal original petition filed u/s-482 of CrPC challenging the order of the Magistrate to conduct revaluation of smuggled liquor seized by the Customs authorities pending...View More

Cannot restrict ITC on refrigerators, coolers to soft-drink/ice-cream manufacturer basis subsequent amendment 

Andhra Pradesh HC (Amravati) holds assessee, a manufacturer of soft drinks and ice-cream sold under the brand name ‘Pepsi’, entitled to and eligible for Input Tax Credit (ITC) on refrigera...View More

No exemption to ‘Centage’ received by executing agency for bridge construction: Distinguishes SC ratio 

Patna HC upholds demand of service tax on ‘centage’ (at 15% of gross toll collection) received from Bihar Government by ruling that Corporation/Assessee functions as an ‘executi...View More

No-intention-to-arrest' by DRI insufficient to allay apprehension; Dismisses Revenue's challenge to 'anticipatory-bail' 

Delhi HC dismisses Revenue’s petition filed u/s 482 of CrPC challenging the order passed by the lower court that granted anticipatory bail in a case alleging smuggling of gold thereby making out...View More

Relegates assessee to appeal remedy against assessment order 

Allahabad HC relegates assessee to appeal remedy against order of assessment; Directs Appellate Authority to “examine all questions on merits by passing a reasoned order” ...View More

Cannot reject Private Warehouse License owing to 'ongoing litigation'; Distinguishes 'Offence' from 'Contravention' 

Gujarat HC holds that ongoing litigation cannot be construed as an ‘offence’ falling under para 3(2)(c) of the Private Warehouse Licensing Regulations, 2016, so as to reject the applicatio...View More

Quashes demand citing failure to justify 3.5-year delay in determining liability 

Patna HC sets aside order confirming service tax demand of around Rs. 5.27 lakh, finding that the determination of liability has been done after almost 3.5 years; Alluding to section 73 of the Finance...View More