High Court Rulings


Upholds CESTAT order allowing input-service credit to ‘Sony Pictures’ acting as broadcasting agency

Bombay HC dismisses Revenue’s appeal against CESTAT Order, which allowed CENVAT credit of input services used in broadcasting services; Revenue’s allegation was that ac...View More

Assessee not responsible for SVLDRS-3 non-payment due to portal glitch; Allows scheme's benefit 

Bombay HC rules that "the Petitioner should not be denied the benefit of the SVLDRS when no fault can be attributed to the Petitioner", in a matter where the Revenue declined to process assessee's SVL...View More

Himani's Boroplus Prickly Heat Powder, Navaratan Oil, Sonachandi Chavanprash classifiable as drugs 

Telangana HC allows assessee’s tax revision, holds that five products—Navaratan Oil, Gold Turmeric Ayurvedic Cream, Boroplus Antiseptic Cream, Boroplus Prickly Heat Powder, and Sonachandi ...View More

Quashes SCNs for non-communication of transfer to call-book 

Bombay HC sets aside SCNs issued against ICICI Home Finance Company Ltd (assessee), affirmatively answers that non-communication of transfer of the show cause notices to call book is fatal to the case...View More

Quashes AO construing limitation from date of order digitally signed, made available in system 

Bombay HC sets-aside assessment order (AO) imposing VAT, having been passed after expiry of four years from the end of the year containing period to which return relates, thus is not a valid order bei...View More

No Luxury-Tax on charges collected by Hotel from Ayurveda-Centre/Beauty-Parlour functioning within its premise 

Kerala HC rules that charges collected by the Assessee Hotel in connection with the use of the Ayurveda Centre/Beauty Parlour amenities being provided by the independent third persons under revenue sh...View More

Regulation levying cost-recovery charges towards staff deployed at airport ultra-vires 'Customs Act'

Telangana HC observes that “In the absence of any special authorization to levy cost recovery charges, appellants have no authority to impose cost recovery charges by means of a Regulation&rdquo...View More

Quashes Rs. 2600 crores demand against Piramal's transfer of ‘entire' pharma business on ‘slump-sale' basis 

Bombay HC in a landmark judgment, quashes order demanding VAT of more than Rs. 2600 crores (approx.) on sale/transfer by Piramal Enterprises Limited (assessee) of its domestic pharmaceutical business ...View More

Upholds SWS liability against importer availing customs exemption against MEIS/SEIS duty-credit scrips 

Madras HC holds that Notification Nos.24 and 25 of 2015 extending duty exemption against MEIS/SEIS duty credit scrips are limited/confined in their operation only to customs duty and cannot be underst...View More

No jurisdiction with Assessing Officer to re-determine/reverse ITC during re-assessment proceedings 

Allahabad HC, in a matter where re-assessment order u/s 29 of UP VAT Act reversed the ITC availed on raw products used for manufacturing of ‘Mentha Oil’, holds that, there is “No suc...View More