High Court Rulings


Quashes reassessment on 'used-car' dealer, concerned officer to bear cost of 'whimsical order'

HC allows assessee’s writ petition, quashes re-assessment order imposing difference of purchase tax of Rs. 8 crores (approx) u/s 3(2) of Karnataka VAT Act, 2003 on a dealer engaged in sale and p...View More

‘Hybrid Amplifier’, to boost signal, not a television part, but an electronic component 

Bombay HC upholds classification of ‘Hybrid Amplifier’ under Schedule Entry C-II-126 of Bombay Sales Tax Act, 1959 (Act), which deals with electronic systems, instruments, appliances and c...View More

Quashes notice issued to attach assessee's bank account to recover service-tax sans adjudication 

HC quashes Notice issued by Director General of GST Intelligence (DGGSTI) to attach assessee’s bank account u/s 87(b)(i) of Finance Act, 1994 (Act) towards recovery of service tax dues payable u...View More

Dismisses assessee's writ, appeal maintainable against negative Designated Authority's order not proposing ADD 

HC holds that right to appeal u/s 9C of Customs Tariff Act, 1975 does exist even when Designated Authority (DA) gives a negative finding while rejecting assessee’s plea that, Section 9C postulat...View More

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