High Court Rulings


Dealer eligible to benefit of Notification 'generally' exempting 'Egg Trays' manufactured by SSI units 

AP HC dismisses Revenue’s revision petition against Tribunal order allowing exemption w.r.t. turnover tax levy on second sales by dealer (Assessee) of Pulp Moulded Egg Trays manufactured by Smal...View More

State's power to grant exemptions on interstate sales remains unaffected post-2007 CST Act amendment 

Himachal Pradesh HC dismisses Revenue's revision petition, affirming Tax Tribunal decision on State’s power to issue notifications u/s 8(5)(b) of CST Act, granting total or partial exemption on ...View More

Legislature contemplates adjournments to three dates; Critiques fixing successive dates, hearing-opportunity denial 

Allahabad HC sets-aside the adjudication order creating duty demand while critiquing fixing three 'successive dates' of hearing by a single notice; The Assistant Commissioner, CGST & Central ...View More

Cannot saddle unit with interest, penalty for delayed payment of exempted duty 

Gauhati HC rules that assessee (unit located in north-east) "cannot be saddled with the liability of payment of interest and penalty for delayed payment of duty which was exempted" as per Notification...View More

Grants regular bail to accused booked for offence u/s 132, considers parity and incarceration suffered 

Punjab & Haryana HC allows regular bail application of assessee booked for offences punishable under Sections 406, 420, 419, 465, 467, 468 and 471, 120-B of IPC (Sections 409 of IPC added later) a...View More

'Transporter' entitled to interest on refund from Tribunal order, not deposit date 

Delhi HC, in a matter where refund was sanctioned under the DVAT Act, 2004 pursuant to success in litigation before the VAT Appellate Tribunal, which further lead to interest entitlment, upholds Reven...View More

Receipt of ‘Royalty’ by Pan Parag construable as ‘non-exclusive license’ rather than ‘right to use’ 

Allahabad HC rules in favour of dealer/Pan Parag India on whether franchise of a trademark constitutes a transfer of the right to use goods, thereby making it subject to VAT; Observes that ”Fran...View More

Upholds penalty for ‘irregular’ documents during goods movement by logistics service provider 

Karnataka HC rules on validity of levy of penalty for discrepancies in documents tendered by the person in-charge of vehicle while transporting goods; On the question of law pertaining to levy of pena...View More

Amnesty Scheme an exemption, cannot be given lenient view for allowing SVLDRS benefit 

Kerala HC holds that the assessee having not attempted to make payment envisaged under the SVLDRS-3 despite accessing the CBIC portal on the penultimate day before the closure of the scheme,...View More

Dispute involving 'value' in alleged consulting-engineer service maintainable before SC; Dismisses Revenue's appeal 

Meghalaya HC holds that the issue w.r.t. value of service cannot be agitated before High Court and that “party has got right only before the Supreme Court in terms of Section 35L"; An appeal was...View More