High Court Rulings


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

Quashes Tribunal-order allowing warehoused goods' re-export without duty giving adjudication a ‘complete’ go-by 

Assessee imported plant and machinery/equipment in 1995-96 under OGL from Japan, Germany and Korea after executing 21 bonds amounting to Rs. 18 crores (approx.); Goods were kept at private bonded...View More

Restrains Dept. from enforcing SCN issued 25 years back; Cites “severe prejudice"

Bombay HC restrains the Department from enforcing the SCN issued 25 years back in respect of non-fulfilment of certain conditions for its 100% Export Oriented Unit (EOU); Pursuant to SCN issuance in 1...View More

Citing absence of mens-rea, quashes demand for extended-period on various charges collected by hotel 

Madras HC sets-aside order invoking extended period of limitation and levying service tax against a hotel (assessee) on certain charges collected from the customers towards in-room dining, in-room bev...View More

Additional-consideration received for pre-booked cargo-space within realm of valuation; Revenue’s appeal not maintainable

Bombay HC dismisses Revenue’s appeal challenging setting aside of demand by CESTAT essentially holding that additional consideration received by assessee (Respondent) from its customers is ...View More

Directs State to take decision on Walmart India's Rs. 31 Crores refund within 3 weeks

P&H HC allows Walmart India's writ petition, directs Revenue to proceed with VAT refund of Rs.31 Crores within 3 weeks, on considering that the claims pertained to the years 2011-2014; In clear te...View More