High Court Rulings


Tax non-payment by seller no ground to deny ITC to purchaser; Affirms Tribunal 

Karnataka HC dismisses Revenue's revision, holds that ITC by purchaser is allowable even when selling dealer has not discharged output tax liability for relevant period; Revenue is in appeal against T...View More

Upholds simultaneous levy of GST, Ecxise Duty & NCCD on Tobocco, follows VS products ratio 

Karnataka HC dismisses appeal of assessee against simultaneous levy of GST, excise duty and National Calamity Contingency Duty (NCCD) in line with Judgment of connected matter in VS Products; Thereby,...View More

Allows credit on capital-goods used in ‘power-plant’ established within another-entity manufacturing distinct final-product 

Orissa HC affirms CESTAT order allowing CENVAT Credit to assessee on capital goods used in Captive Power Plant (not exclusively used in Coke manufacture) located within premises of another company (ma...View More

Absent any apparent error, suo-moto order reclassifying DG-sets canopies under unclassified-category 'beyond jurisdiction' 

Allahabad HC holds that no reasons were forthcoming from suo-moto revised order passed u/s 31 of UPVAT Act by Tribunal as to what prevailed upon the authority to treat canopies for DG sets (acoustic e...View More

'Glucometer’ for testing blood-sugar at home classifiable under CTH 9027; CESTAT-order binds Department

Bombay HC classifies ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home primarily, under CTH 9027 (which covers ins...View More

Upholds Tata-Steel’s locus-standi as buyer to claim refund of excess-tax collected, directly from State 

Calcutta HC in a 100-pager order, dismisses Revenue’s intra court appeal against Single Judge order which allowed bunch of writ petitions holding assessee (buyer) entitled to statutory concessio...View More

Absent any clerical error, Revenue cannot rectify Form SVLDRS-03 bypassing statutory mandate

Bombay HC sets-aside rectified Form SVLDRS-03 issued under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) adding a sum to the liability determined at first instance to avail Scheme be...View More

No prohibition on import of finished jewellery into SEZ for remaking; Sets-aside confiscation

Bombay HC quashes and set aside the impugned orders in batch of writ petitions levying duty, penalty, and redemption fine under sections 28, 111(d), 111(m), 112(a), and 114 of the Customs Act upon a S...View More

SVLDRS application valid despite SCN for higher duty issued after cut-off date 

Bombay HC holds that Petitioner is eligible to make a declaration under SVLDRS, 2019, even though SCN of higher amount was issued after June 30, 2019 as amount of service tax has been quantified befor...View More

‘Security-deposit’ retention unjustified given service-tax inapplicability on vacant-land leased for parking 

Punjab & Haryana HC directs refund of security deposit amount paid in lieu of land lease for parking of cycle/scooters on finding that service tax was not leviable, holds retention “per se n...View More