High Court Rulings


Affirms Single Judge direction requiring notice issuance to service-recipient for effective SCN adjudication 

In an intra-court appeal concerning the matter of service tax demand against the service provider of PWD, W.B. Govt., Calcutta HC, directs Revenue to issue notice to service recipient as well i.e. PWD...View More

Dismisses Revenue's challenge against Settlement Commission order absent illegality in procedure adopted 

Bombay HC dismisses Revenue’s writ against Settlement Commission order accepting assessee’s (importer’s) application for settling the duty liability dispute regarding two SCNs allegi...View More

'Rusk' same as 'Bread', not classifiable as unlisted item under residuary entry 

HP HC upholds classification of ‘Rusk’ under Entry 9 of Schedule B under HPVAT Act as “Bread”, exempt from VAT; Allows writ petitions challenging the findings rendered by Tribu...View More

Derides Tribunal for not returning clear finding w.r.t. CSD Canteen sales disallowance 

Allahabad HC sets aside order of Commercial Tax Tribunal with a “positive” direction to hear and decide the appeal of assessee against disallowance of various claims of assessee,...View More

Cannot presume prior sale-contract existence merely because goods transferred in entirety to Franchise

Allahabad HC allows assessee's revision against Tribunal’s order confirming rejection of stock-transfer claim on camphor products transported form factory in Bareilly to branch in Delhi intended...View More

Slams Revenue for recovering excess statutory pre-deposit by attaching Bank Account due to “own wrong”

Calcutta HC holds that as appeal was been filed by the Assessee by making statutory pre-deposit, Revenue’s action of recovering more amount than the statutory pre-deposit amount, from the other ...View More

Exemption granted to ‘new unit’ does not envisage computing ‘total employment’ basis EPF-contribution 

Allahabad HC allows assessee’s revision against order of Trade Tax Tribunal restricting tax concession of ‘new unit’ to 5% of sale price by concluding that even though assessee emplo...View More

Insulated Glass are ‘plain glass-panes’ attracting 10% VAT, dismisses Revenue's revision

Allahabad HC affirms Tribunal’s stance that insulated glass is nothing but double glazed dual sheet (DGDS) which falls under the general description of ‘plain glass-panes' and hence 10% VA...View More

Nokia assails illegal refund-rejection factoring limitation from deficiency removal-date before P&H HC

Punjab & Haryana HC issues notice in Nokia's writ assailing non-grant of refund to the tune of Rs. 58 crores (approx.) on input services used for authorized operations as an SEZ unit;&nb...View More

Copy of order granting exemption to affiliation/incidental fees collected by University from colleges 

Karnataka HC rules that act of Assessee-University in granting affiliation to a private college has to be considered as a service in furtherance of providing education, exempt from service tax ; ...View More