High Court Rulings

Upholds CESTAT, quashes extended period demand on educational services by Public Charitable Trust 

Bombay HC dismisses appeal filed by Revenue challenging the order of CESTAT which had set aside demand under “Commercial Training or Coaching Centre” for extended limitation period and pen...View More

Dismisses Revenue's appeal, upholds CESTAT order allowing credit of ST charged by media/broadcaster

HC dismisses Revenue’s appeal against order of CESTAT which allowed CENVAT credit of service tax charged by media / broadcaster to assessee engaged in rendering service of 'selling space and tim...View More

Allows assessee's writ, upholds classification of 'Arnica Hair Oil', as 'Homeopathic medicine'

HC holds that ‘Ashwini Homeo Arnica Hair Oil’ is classifiable as ‘Homeopathic medicine’, taxable at 4% as per Entry 44 of Part B of First Schedule to Tamil Nadu ...View More

Upholds 'entertainment tax' on amount received towards organizing of event 'Bangalore Fashion Week' 

HC upholds Single Judge order which held that event ‘Bangalore Fashion Week’ falls into definition of ‘entertainment’ u/s 2(e) of Karnataka Entertainment Tax Act, 1958 (Act) an...View More

Kindle e-reading device, not classifiable as 'electrical machine with translation and dictionary function'

HC allows Revenue’s writ, sets aside order of AAR which held that Kindle e-reading devices are classifiable as ‘electrical machines with translation and dictionary function’ eligible...View More

Upholds Single Judge, VAT provisions inapplicable for 'arrear' computation under 'Karasamadhana Scheme' 

HC dismisses Revenue’s appeal against Single Judge order which held that computation of ‘arrears of tax, interest and penalty’ under ‘Karasamadhana Scheme 2017’ promulgat...View More

Affirms turnover addition basis delivery notes; Disallows ITC on purchases from cancelled registrants

HC upholds addition of Gross Profit by Assessing Officer (AO) at rate of 5.16% where inter-state purchases disclosed in returns were lesser than purchases shown in delivery notes, to determine turnove...View More

Grants interest on delayed SAD refund; No limitation period absent substantive provision 

HC allows refund of SAD paid on imported Set Top Boxes along with interest thereon, thus rejecting Revenue’s attempt to invoke period of limitation to restrict claim under Notification No. 102/2...View More

Quashes duty recovery sans assessment when notice merely contemplated confiscation of goods

HC dismisses Revenue’s appeal, quashes recovery of duty absent assessment and indication of duty payable on goods confiscated, in the show cause notice issued u/s 124 of Customs Act, 1962; Notes...View More

Upholds 'cost recovery charges' from custodian towards Official's deputation at ICD / CFS 

HC dismisses writ petitions challenging levy and collection of ‘cost recovery charges’ for posting of and work performed by Custom officers and staff at Inland Container Depots (ICDs) / Co...View More