High Court Rulings


Residuary rate applies to ‘tyres, tubes, flabs’ sold along with tractor-trolley; Interprets Schedules ‘strictly’ 

Orissa HC holds that tyre, tube and flaps sold along with tractor-trolley as a single unit shall be taxed separately as per residuary entry and not at the rate of 4% as applicable to tractor-trolley; ...View More

Importer's eligibility to claim octroi refund on supply to Indian Navy not dependent on officer's certificate

Bombay HC rules that failure to provide a duty certified declaration by octroi officer would not make assessee-importer ineligible to refund of octroi who is otherwise eligible u/s 194(2) of Mumb...View More

Directs DGFT to process MEIS benefit after customs manual intervention in ICEGATE

Delhi HC  allows assessee-exporter's petition to direct the DGFT to process its claim of benefit under 'Merchandize Exports from India Scheme' (MEIS) after finding that error of not marking ...View More

Dismisses PIL; No action warranted against Revenue Officers duly complying with DFIA-scheme provisions 

Tripura HC dismisses PIL seeking directions to initiate appropriate action against their erring Officers who have failed to deny exemption from BCD to goods imported by Transferees under Transferable ...View More

ITC-reversal not required on 'Furnace-oil' sold by IOCL to OMCs /HT consumers; Quashes rectification

Madras HC quashes Revenue’s rectification order reversing the ITC availed by assessee Indian Oil Corporation Ltd. (IOCL/Assessee) on effecting re-sale of furnace oil, acknowledges the disti...View More

No power with Municipal Corporations/Municipalities to impose advertisement tax post GST

Karnataka HC rules that Municipal Corporations and Municipalities which are inferior corporate bodies of State do not have power to levy and collect tax on advertisement, as the authority to levy tax ...View More

Upholds amendment to Mega Exemption-Notification withdrawing works-contract exemption; No promissory-estoppel in continuing temporary reprieve

In a common order disposing 226 writ petitions, Madras HC upholds Notification No.6/2015-Service Tax withdrawing the service tax exemption granted to work contract services rendered to ...View More

Bombay HC refuses to grant interim relief at admission stage, grants liberty to Revenue to continue audit 

Bombay HC refutes to grant interim relief in a writ seeking declaration that Revenue doesn’t have power under Rule 5A of the Service Tax Rules, 1994 r/w Section 174(2)(e) of the CGST Act to cond...View More

No jurisdiction to tax transaction where work-orders for LPG-sale executed outside State

Tripura HC holds that State of Tripura has no jurisdiction to levy tax since the situs of sale which has been executed between Assessee and IOCL is at Guwahati, quashes Assess...View More

Directs interest-payment on already refunded IGST-refund relatable to SB having mismatch error

Delhi HC disposes writ, rules that interest on the IGST refund relatable to Shipping Bills (SBs) having mismatch errors, should accrue in favour of assessee after 60 days commencing from the ...View More