High Court Rulings


Allows entry tax exemption to first sale manufacturer, derides restrictive interpretation of ‘Manufacturer’ 

Allahabad HC sets aside order of Trade tax Tribunal opining that Assessee made the first sale and shall be deemed to be a manufacturer dealer and liable to claim benefit of the exemption Notification;...View More

Quashes Revenue’s revision-petition against Nokia w.r.t. differential demand on mobile-charger sale 

Himachal Pradesh HC quashes Revenue’s Revision Petition, holding that the order passed by the HP Tax Tribunal in quashing the demand of differential VAT liability on sale of cell phone charger b...View More

Seeks FinMin's Intervention over delayed SCN adjudication by jurisdictional officers for no justification 

Bombay HC, owing to lackadaisical approach of Revenue in adjudicating show cause notices, calls for a serious view of the Ministry of Finance/Finance Secretary regarding the jurisdictional officers wh...View More

Watermelon Seeds falling under 'restricted category', cannot be treated as 'prohibited'  

Punjab & Haryana HC holds that Watermelon seeds fall under ‘restricted’ category and are not ‘prohibited’ goods, thus sets aside order declining provisional release of the ...View More

Quashes demand against L&T for separate account non-maintenance considering proportionate credit reversal 

Bombay HC dismisses Revenue’s appeal, interprets Rule 6 of CENVAT Credit Rules, 2004, as amended from time to time; Upholds CESTAT’s order holding that as Assessee (L&T) was not mainta...View More

Proof to claim reimbursement inevitable despite Rule declared ultra-vires; Proceedings valid despite GST introduction 

Patna HC dismisses writ petition, holds that, show cause notice (SCN/Notice) is not vitiated either on limitation or on the ground of Rule 5(1) of Service Tax (Determinat...View More

Upholds ITC denial absent records substantiating input bifurcation for local sale & stock transfer

Kerala HC holds that in the absence of a clear bifurcation in the accounts with respect to inputs/raw-materials used for the two streams of supply of PVC pipes, i.e. stock&nbs...View More

Authorities to consider pre-GST regime decisions for examining nature of receipt for refund-claim

Calcutta HC allows assesssee’s intra-court appeal, remand to Adjudicating Authority (AA) the issue of refund denial solely due to non-receipt of payment in convertible f...View More

Quashes re-assessment pursuant to CAG audit objection being beyond limitation; Writ maintainable

Jharkhand HC quashes re-assessment order issued pursuant to audit objections of Comptroller and Auditor General of India (CAG) for assessment years 2014-15 and 2015-16 passed ...View More

Gold becomes 'prohibited goods' if unlawfully smuggled; Confiscation, fine at AO's discretion 

In the matter arising from confiscation of gold from writ petitioners seized at the Customs Green Zone of IGI Airport, Delhi HC offers clarity on the concepts of ‘prohibited goods&rsqu...View More