High Court Rulings


Demand-Notice against works-contractor for Chennai Metro's failure to deduct TDS 'without jurisdiction'

Madras HC holds that Chennai Metro Rail Ltd. (CMRL/contract-awarder) is responsible for TDS deduction and if CMRL failed to deduct the amounts u/s 13(1) of the TNVAT Act, 2006, machinery under Section...View More

Copy of HC-judgment quashing service-tax liability of VCFs managing investors’ money

Karnataka HC allows a batch of 48 appeals filed by ICICI Venture Capital Funds (VCFs) against the CESTAT ruling which held that VCFs retaining ‘carried interest’, ‘performance fee&rs...View More

Failing to establish betel nuts of foreign origin dismisses appeal, smuggling allegation 

Calcutta HC affirms the order passed by CESTAT Kolkata wherein it ruled in favour of assessee with a categorical finding that “the department has failed to establish that the said goods are smug...View More

Citing BIS-certificate condition deletion, directs release of 'End-Use Bonds' for Hexane (Food-Grade) Import 

Gujarat HC directs the release of 'end-use bonds' furnished by the importer-assessee to secure the release of 'Hexane' imported for food-grade purposes, which was withheld due to the lack of a mandato...View More

Quashes tax adjustment from refund after “deemed acceptance” of objections by OHA against demand order 

Delhi HC allows asseessee’s writ petition, quashes a hearing notice issued by the Objection Hearing Authority after the expiration of 15 days from the service of the written notice under section...View More

Allows credit to India-Cements on captively generated electricity wheeled-out to sister-concerns; Distinguishes 'Maruti-Suzuki' ratio 

Madras HC allows appeal filed by India Cements (assessee) against the CESTAT ruling which rejected assessee’s request for refund of proportionate credits reversed, pertaining to supply of electr...View More

Demand Order against individual Advocate ‘without jurisdiction’, patently contrary to binding Notification

Bombay HC sets aside order confirming service tax demand coupled with interest, penalty and fee on Advocate (assessee) citing that Designated Officer acted ‘without jurisdiction’ and passe...View More

Dismisses petition calling-into question Tribunal’s order owing to unexplained delay of 17 years 

Jammu & Kashmir and Ladakh HC upholds order of State Sales Tax Appellate Tribunal (the Tribunal) whereby it has dismissed belated appeal “having been filed after unexplained delay of 17 year...View More

Allows ITC refund claim filed ‘within time’ for capital goods; Remands for reconsideration

Madras HC allows Input Tax Credit (ITC) claim in relation to capital goods while ruling on processing of refund claims, more particularly, on limitation clarifies that at a minimum, the limitation per...View More

No onus upon CHA to verify exporter's details when IEC system-checked; Quashes license revocation

Delhi HC quashes order revoking the licence of Custom Broker (assessee), forfeiting the entire security deposit and imposing penalty of Rs. 50,000 owing to (i) error in findings of the Inquiry Officer...View More