High Court Rulings


Manufacture of 'wig' and incidental services by hair-studio not ‘service’; Applies ‘dominant transaction’ test

Madras HC sets-aside order classifying wig and incidental services rendered for scalp preparation, scalp fitting, wig maintenance as ‘service’ u/s 65B(44) of Finance Act; Citing the i...View More

Service-Provider not required to hold IEC while rendering services for which SEIS-benefit claimed 

Bombay HC rules that service provider is not required to hold a valid Importer Exporter Code (IEC) at the time of rendering the services for which Service Exports from India Scheme (SEIS) benefit...View More

Quashes SCN proposing revision against 'Apple Watches' classification under residuary entry 

Delhi HC (Division Bench) allows writ petition against SCN issued u/s 74A of Delhi VAT Act (DVAT Act) proposing to revise order passed by Objection Hearing Authority (OHA) classifying ‘Apple Wat...View More

DGCEI officers empowered to act as “Central-Excise-Officers” Pan-India; Court not bound by Circular prescribing pre-SCN consultation

Madras HC holds that Officers of the ‘Directorate of Central Excise Intelligence’ (DGCEI) are empowered to act as “Central Excise Officers” Pan India and dismisses a batch of w...View More

Refuses trade tax exemption to new-unit for land non-transfer by cut-off date; Affirms Tribunal

Allahabad HC affirms the order of Commercial Tax Tribunal, UP dismissing the appeal of assessee-revisionist for grant of exemption from payment of trade tax under facility available to a new...View More

Sunset-Review by DA not related directly to "duty-rate"; Rejects objection to appeal maintainability

Delhi HC rules that sunset review carried by Designated Authority (DA) does not concern itself directly with “rate of duty” but relates to ascertainment of whether or not withdrawing Anti-...View More

Absent utilization details, denies entry-tax exemption on Iron & Steel purchased for Cement Plant expansion

Allahabad HC dismisses revisions against order of Commercial Tax Tribunal denying entry tax exemption to cement manufacturer (assessee- revisionist) on Iron & Steel (MS Angle, MS Channel, MS Plate...View More

‘Limitation cannot be prescribed by Notification’, Instructs consideration of SAD refund application

Delhi HC sets-aside order of CESTAT as also Order-In-Appeal/Original in plea concerning application of limitation vis-à-vis refund of Special Additional Duty of Customs (SAD); Revenue points ou...View More

Affirms CESTAT-order quashing 6% demand against Carbon-Black manufacturer on electricity sold outside 

Calcutta HC (Division Bench) dismisses Revenue’s appeal, affirms CESTAT order which held assessee not liable to 6% of sale-value of electricity sold outside the factory by carbon black (CB) manu...View More

Quashes order passed on same day when SCN-reply filed without granting hearing opportunity

Bombay HC in a writ petition by wheat exporter sets-aside order by Joint Director General of Foreign Trade passed on the same day when the reply to SCN was filed; The Court infers from the show cause ...View More