High Court Rulings


Dismisses assessee's revision; Upholds liability to ‘works-contract’ tax during subsistence of allotment letter

Allahabad HC dismisses assesee's revision, observes that ‘works contract’ tax liability arises on Assesseee on constructions raised by it upon issuance of Allotment Letter a...View More

GST Budgetary Support Scheme conditional, not blanket; Denies 'liberal interpretation' plea

Jammu & Kashmir and Ladakh HC upholds denial of budgetary support under GST in lieu of excise duty exemption to assessee registered as a Micro Small and Medium Enterprises in the State of Jam...View More

Disposes individual practicing Advocate's writ against service tax levy, considers rectified order dropping demand

Allahabad HC disposes individual practicing Advocate’s writ against order imposing service tax, on considering that the order imp...View More

Amount quantified in communication from tax-payer qualify as “tax-dues” despite pending investigation 

Delhi HC rules that “tax dues” quantified by assessee in “any communication” would qualify as “tax dues” u/s 123(c ) of Finance Act, 2019 “if there is no disp...View More

‘Pizza’, ‘Sandwich’ is ‘Cooked Food’, 'not Bakery product'; Looks at subsequent legislation 

Rajasthan HC holds sale of ‘pizza’ and ‘sandwiches’ to be ‘cooked foods’, eligible to exemption from payment of VAT in excess of 5% vide notification date...View More

Dismisses writ petition challenging order passed 'within jurisdiction', citing efficacious alternative remedy 

Gauhati HC refuses to entertain writ petition filed against order-in-appeal on the basis that although the order “may be erroneous, but it cannot be said that the order was wholly without jurisd...View More

Appeal not maintainable without pre-deposit of entire amount; Dismisses 'financial hardship' plea 

Chhattisgarh HC rejects the prayer of urban planning agency ‘Raipur Atal Nangar Vikas Pradhikaran’ (ANVP)  for waiver of mandatory pre-deposit before filing an appeal u/s 35...View More

Allows review petition; No requirement to file BoE for gold re-imported as 'Baggage' 

Delhi HC allows assessee’s review petition, concedes that the requirement of filing Bill of entry u/s 46 of the Customs Act does not apply to Gold jewellery re-imported into the country as &ldqu...View More

Allows interest at 6% on refund embedded in revised return, rejects Revenue's plea for filing fresh claim

Delhi HC dismisses Revenue’s appeal and entitles assessee to interest at the rate of 6% per annum on refund amount claimed through revised return; HC remarks that since the claim for a refu...View More

‘Recording satisfaction’ a pre-requisite for reassessment proceeding; Remands matter

Jharkhand HC, in writ petition against assessment proceedings imposing VAT with interest on the allegation of under-pricing of Iron ore, finds absence of details of enquiry over “underpricing&rd...View More