High Court Rulings

Settlement Commission not an adjudicating authority, cannot pass order absent 'true and full' disclosure

HC holds that Settlement Commission cannot act as an adjudicating authority or an incognito Central Excise Officer to decide show cause notice (SCN) and determine demand raised where applicant failed ...View More

CHA cannot be penalised for dubious exports by fictitious exporters where due-diligence exercised

Delhi HC upholds CESTAT, absolves Customs House Agent (CHA) of penalty imposed u/s 114 of Customs Act, 1962, where it was found that exports were dubious and exporters were fictitious/non-existent abs...View More

Upholds MIP exemption restriction to imports under LOCs from Notification, not publication date

HC dismisses assessee’s challenge to Paragraph 2 of Notification No. 38/2015-2020 restricting exemption from Minimum Import Price (MIP) condition to imports/shipments of Mild Steel Items made un...View More

Disposes writ, allows Department to conduct service tax audit under GST regime

HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS...View More

Denies concessional rate, Containers, bowls, cups made of plastic taxable at 20%

Kerala HC dismisses assessee’s appeal, upholds classification of containers, trays, bowls and other packing materials made of plastic, under residuary entry of SRO 82/2006, taxable at 20% while ...View More

'Mobile chargers' taxable at 5.5% from April 2015, Distinguishes SC's Nokia India ratio

Karnataka HC holds that mobile chargers, sold as composite product along with phone or separately, is taxable at 5.5% w.e.f. April 01, 2015, under Punjab VAT Act, 2005 (PVAT Act); Observes that State ...View More

Rejects classification of multi-function printer as IT product, upholds levy at 12.5%

HC upholds Tribunal’s findings that multi-function printers and its parts, accessories, drums etc. shall not be classifiable as IT products under Schedule Entry C56 of Maharashtra Value Added Ta...View More

 Cites Revenue neutrality, quashes demand despite IPR / IT service credit non-distribution pre-2016

HC upholds CESTAT, sets aside demand raised in respect of ‘coating services’ at Pune unit where assessee utilized entire credit on Intellectual Property Right (IPR) and Information Technol...View More

Absolves Chartered Accountant from penalty absent involvement in fraud perpetrated by importer

Bombay HC quashes penalty of Rs. 5 lacs imposed on assessee, a Chartered Accountant u/s 112(a) of Customs Act, 1962 observing that assessee did not abet in fraud committed by importer involving illega...View More

Principal business place, not contract execution place determines situs of Trademark/Patent transfer 

HC rules on situs of Patent/trademark sale, holds that transfer of such right, assessable to tax as sale of intangible/incorporeal goods is exercised from principal place of business of assessee; Note...View More