High Court Rulings


Permits Non-Basmati Rice export where vessel arrives at port before imposition of prohibition

Gujarat HC directs the customs authorities to permit export of 13,500 MT of Non-Basmati Rice noting that vessels for loading the said goods for export had arrived in India prior to...View More

LIC liable to pay tax on leased property as tenant; Dismisses writ-appeal 

Karnataka HC, in an intra-court appeal refuses to interfere with the order of Single Judge finding the Life Insurance Corporation of India (LIC/Appellant) liable to pay service tax on leased property ...View More

Letter furnished during audit giving turnover break-up, not 'quantification' for SVLDRS; Dismisses writ

Bombay HC dismisses writ, holds that a letter by assessee furnishing information for the purposes of internal audit i.e. turnover of dutiable goods and exempt goods,...View More

Prime location/Floor-Rise Charges collected by developer not taxable as 'works-contract'; Allows revision

Karnataka HC holds that ‘works contract’ does not include ‘preferential location’, therefore, Revenue's order rejecting assessee’s request to exempt Prime Locat...View More

Quashes 14 year old SCN citing expiry of time-limit under unamended Sec. 28(9)

Delhi HC allows writ petition assailing a show cause notice (SCN) issued 14 years ago by the DRI, considering that the period prescribed u/s 28 (9) of the Customs Act as it existed prior to ...View More

Quashes ‘hurried’ service-tax demand raised under Commercial Coaching Services without furnishing details

Madras HC sets-aside order-in-original (OIO) confirming proposal in SCN raising demand under “Commercial Coaching Services”passed in a ‘hurried manner without furnishing’ the d...View More

Allows shipping-bill amendment to claim service-tax rebate on gold exports; Dismisses Revenue's appeals

Delhi HC dismisses Revenue’s appeal against CESTAT order allowing amendment in shipping bills (SB) as per Section 149 of Customs Act by exporter of Gold J...View More

Routers, structured cabling products or network cabling products not classificable as compurter peripherals

Karnataka HC rules on levy of tax on parts of computer and computer peripherals holding that Schedule is part of fiscal enactment made by the Legislature and “one cannot extend or cut short...View More

Sets aside revision withdrawing ITC merely on assumption, remands matter

Telangana HC sets aside revision order withdrawing entire ITC available to the Assessee merely on the basis of an assumption, remands matter for reconsideration; Holds that revisional authority cannot...View More

Quashes assessment order passed without reasoning, considering statutory forms; Allows writ 

Bombay HC quashes assessment order imposing VAT demand on Assessee, holding it to be bereft of particulars and passed in patent non application of mind and materials on record thus, directs Assessing ...View More