High Court Rulings


Quashes Demand under Amnesty Scheme by creating artificial tax shortfall after adjusting interest 

Gujarat HC quashes Demand Notice of VAT issued by Revenue under Amnesty Scheme by creating an artificial shortfall of tax payment as a result of illegal adjustment and also sets-aside the action of mo...View More

SCN non-adjudication within time absent demonstrating impossibility ‘detrimental’ to taxpayer, exchequer

Delhi HC observes that In absence of any ground evidencing impossibility to adjudicate the show cause notice (SCN) and determine the amount of duty within the prescribed period, "the impugne...View More

Provisional attachment invalid when not extended beyond one year after expiration 

Bombay HC lifts provisional attachment of DEMAT accounts belonging to an ex-director of a company after noting that the period of one year from the date of service of the order as per section 35(2) of...View More

End-use decisive for classification of 'Sanitarywares' used in kitchen, toilet or bathroom

Delhi HC classifies ‘sanitarywares’ [made of more than 90% brass and chrome plated] under Heading 741802 of Customs Tariff Act [Sanitary and Bathroom Fittings including parts components th...View More

Directs Railways to refund 'illegal tax' deducted treating inter-state supply of goods as works-contract 

Patna HC holds that “Railways is bound to refund the illegal tax deduction made from the bills to the .. contractor” on goods supplied inter-state while rejecting the contention that deduc...View More

'Milk Cream' not classifiable as 'Milk'; Popular and not scientific/technical meaning relevant

Himachal Pradesh HC holds that ‘milk cream’ being a different milk product, cannot be classified as ‘milk’, the term has to be construed as per its commercial or trade und...View More

Cannot attach Director’s personal property for tax default by company 

Gujarat HC, in a writ petition, rules in favour of purchaser of the properties (Petitioner) who was denied mutation by the City Survey Superintendent, Rajkot on the ground that Charge was entered agai...View More

Considering assessee’s 'bonafide' in adopting inappropriate ‘revision’ remedy, directs CESTAT to condone delay & adjudicate appeal 

Bombay HC cites reason for dismissing assessee’s condonation of delay application by CESTAT as ‘meagre’ while noticing assessee’s “bonafide belief and that too in good fa...View More

Dismisses writ seeking provisional-release; Imposes cost upon assessee for concealing about confiscation-order 

Madhya Pradesh HC slaps Rs. 25000 cost on writ petitioner seeking provisional release of seized currency finding that “petitioner has suppressed the fact of passing of final order of confiscatio...View More

Review order against Kalpataru Power disallowing works-contract deductions ‘beyond SCN’, 'without jurisdiction'

Bombay HC holds the review order passed in case of Kalpataru Power Transmission Ltd. (assessee) as beyond the scope of show cause notice (SCN) for violations of prin...View More