High Court Rulings


Strikes down Trade-Notice on broken rice export owing to no ‘nexus’ with policy objective

Delhi HC sets aside DGFT Trade Notice No. 08/2023 dated June 20, 2023 on procedure for allocation of export of broken rice to Senegal, Gambia and Indonesia, having not found any 'rational nexus' betwe...View More

Manufacturers eligible to take full ITC on Intrastate stock-transfer; Distinguishes Tata Steel case

Jharkhand HC allows the manufacturer and seller of Auto Parts and Leaf Spring assembly (assessee) to claim full ITC on Intrastate stock transfer of goods from one unit to another Unit from which the g...View More

Declines to condone delay appeal-filing; Revenue wasn’t handicapped in ascertaining relevant jurisdiction

Delhi HC refrains to accept that Revenue was handicapped in any manner in ascertaining the jurisdiction of the relevant Commissionerate for filing appeal, thus refuses to condone the delay of more tha...View More

Revenue not entitled to interest on delayed payment where erroneous demand made 

Madras HC rules that error made by the Government in the calculation of demand and levy of interest on assessee subsequently for delayed payment “will not enure in favour of the Government&rdquo...View More

Waste Removal in domestic market no bar to claim rebate, Revisionary Authority's stance hyper-technical

Delhi HC holds that “removal of waste, or sale thereof in home or domestic market, does not prohibit or bar a claim for rebate”, sets-aside order rejecting claim for refund of duty paid on...View More

Sustains liability against Berger-Paints on stock-discrepancy, however, quashes CST demand on stock-transfer

Delhi HC upholds the demand against Berger Paints u/s 23 of the Delhi Sales Tax Act on stock variations, however, sets aside demand under CST Act on stock transfer to depot/warehouse; N...View More

Sale of chassis with mounted body being a different product, liable to purchase tax 

Allahabad HC holds that Petitioner/assessee is selling a product, which is in a different condition from the chassis or the body and thus, the same would be liable to be purchase tax u/s 3AAA of the U...View More

Policy restriction allowing cut flowers import exclusively through Chennai airport not discriminatory

Delhi HC disposing writ petition assailing policy restriction on “cut flowers” allowing importation exclusively through Chennai Airport, opines that “judicial intervention at this st...View More

Denies concessional rate against Form C on unverified sales absent discharge of onus by revisionist 

Allahabad HC dismisses assessee's revision against Commercial Tax Tribunal’s order denying concessional rate on the strength of Form-C on sale transaction citing assessee's failure to discharge ...View More

PepsiCo’s Kurkure classifiable as “namkeen”; Quashes Revenue’s classification as “snack” basis “Google search”

Rajasthan HC in matter involving classification of PepsiCo’s ’Kurkure’ and ‘Cheetos’ (‘products’) quashes the orders passed by Revenue and Tax Board, classify...View More