High Court Rulings


Specific Entry prevails over common parlance; Upholds CAAR-order on roasted areca/betel-nut classification 

Madras HC upholds CAAR order which held that roasted areca/betel nuts (whole, split and cut) does not fall under Chapter 0802 (which covers fresh or dried areca nuts) but fall under Chapter Heading 20...View More

Challenge to “taxability” of services, lies before SC; Dismisses BCCI’s appeal basis non-maintainability

Bombay HC holds that appeals filed by BCCI raise an issue on the taxability of the services in question, hence these appeals are not maintainable before this Court and the remedy of the Assessee would...View More

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