High Court Rulings


Revenue cannot withhold refund where taxpayer succeeded in upsetting assessment: Directs interest payment 

Delhi HC holds that it is impermissible to withhold refund towards demands which are not recoverable, directs refund along with interest from the date when the amount ought to have been paid to assess...View More

Directs computing interest on refund from original application date; Allows Blackberry's petition 

Delhi HC directs Adjudicating Authority to forthwith process assessee’s claim of interest in a dispute where interest was denied on delayed refund after assessee succeeded in appeal against the ...View More

10-year inordinate delay between SCN & hearing against statute, fairness & natural justice principle

Bombay HC quashes show cause notice raising demand of service tax after noting the inordinate delay of more than ten years between the issuance of SCN and the subsequent notice for personal ...View More

Dr. Reddy's ‘Senquel-AD’ - mouthwash or medicament? Remits matter citing SC's “care” vs. “cure” principle 

Kerala HC continues interim order of “staying all further proceedings” in relation to issue of classification of Dr. Reddy's Laboratories Senquel-AD (mouthwash) as a ‘medicament&rsqu...View More

Transportation service to HPCL using tankers not 'transfer of right to use goods '

Bombay HC rules that transportation of bulk petroleum products with the use of tank trucks (tankers) as per agreement with Hindustan Petroleum Corp. Ltd. (HPCL) does not amount to “transfer of r...View More

Dismisses set-off claim on VAT paid on purchases under Composition Scheme, given prohibitory condition

Bombay HC dismisses appeal against order rejecting Assessee’s claim for set off of VAT paid under the Scheme of Composition notified by the State Government vide Notification dated July 09, 2010...View More

Directs reassessing BoE considering 'bona-fide' mistake of claiming duty exemption under AA scheme

Kerala HC allows writ petition by directing Revenue to reconsider matter relating to ‘bonafide’ mistake of claiming duty exemption under the Advance Authorisation Scheme (Scheme) while pre...View More

ATM Management Service to bank not 'Deemed Sale' but 'Pure Service'; Quashes re-assessment 

Karnataka HC rules that transactions of ATM Management Services being ‘Pure Services’ are not liable to VAT under KVAT Act, quashes reassessment orders holding the transaction to be one of...View More

Interest levy on entire-liability when portion of tax paid ‘without authority of law’: Directs re-calculation 

Madras HC holds that when a portion of tax liability is paid under the amnesty scheme, Revenue cannot levy interest for entire tax liability, quashes impugned order with a direction to Revenue to reca...View More

‘Power to Search’ doesn't mean 'Power to Seal'; Directs unsealing of office-premises

Bombay HC holds that power to search cannot mean “power to seal”, as it is a drastic power and such powers cannot be exercised unless expressly conferred by law and adds that the customs a...View More