High Court Rulings


Modifies Tribunal's order,reduces penalty imposed for delayed TDS deposit by Govt. Dept.

Allahabad HC reduces penalty imposed u/s 34(8) of UP VAT Act on Department of Indian Railways for delayed deposit of TDS deducted from payment made in relation to works contract;While Assessing Author...View More

Directs granting hearing opportunity, orders de-freezing bank account attached for dues non-payment

Bombay HC disposes assessee’s writ with a direction to grant opportunity of personal hearing and de-freeze bank account where same were attached for non-payment of service tax; Opines that asses...View More

Upholds penalty, assessee's difficulties/ constraints cannot relieve from duty to deposit full tax

HC dismisses assessee’s appeal, upholds imposition of 100% penalty u/s 73(4) r/w Section 78 of Finance Act, 1994 for non-payment of service tax noting that only part (not entire) service tax lia...View More

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