High Court Rulings


Upholds Tribunal's classification of ‘Toffee’ manufactured by ITC, dismisses Revenue’s revision

Allahabad HC upholds Commercial Tax Tribunal order holding that 'toffee' manufactured and sold by the assessee is covered under Entry No. 137 Schedule II Part A of the U.P. Value Added ...View More

Interest payable on belated refund of pre-deposit @ 12%; Simple application suffices

Punjab & Haryana HC rules on entitlement to interest on delayed refund of pre-deposit under the Central Excise Act, 1944 pursuant to favourable order by the Tribunal; Although Tribunal allowed ref...View More

Waives mandatory pre-deposit condition for financially challenged Petitioners; Allows writ petition

Delhi HC allows writ, dispense with requirement of mandatorily depositing 7.5% of demand or penalty amount imposed  u/s 128-E of the Customs Act considering the poor financial...View More

Dismisses writ challenging constitutional validity of Goa Entry Tax Act: Following SC ratio 

Bombay HC (Goa) dismisses writ challenging the constitutional validity of Goa Tax on Entry of Goods Act, 2000 (Act) imposing entry tax on goods imported from other States; Relies upon the settled prec...View More

Upholds cancellation of Exemption Certificate granted to Apollo Hospitals for condition non-fulfilment 

Madras HC upholds the decision of Director General of Health Services (DGHS/ Respondent No. 2) to cancel the Customs Duty Exemption Certificate (CDEC) granted to Apollo Hospitals and Sri Gokulam ...View More

Upholds denial of sales tax remission on fixed capital investment made beyond scheme duration

Calcutta HC In writ petition grieving over refusal to allow remission of sales tax on the fixed capital investment of Rs. 23 crores observes that “the investment is the prerequisite for t...View More

Recording of satisfaction before initiating assessment indispensable, directs strict compliance by AO 

Jharkhand HC directs the Assessing Officer (AO) to proceed strictly as per the conditions of Section 35(7) of Jharkhand VAT Act before initiating assessment proceeding to determine market value of goo...View More

Authority erred in qualifying works-contract as composite work; Quashes order citing 'natural-justice' violation

Orissa HC holds that since the work undertaken by the Assessee is a works contract, the assessing officer has committed gross error in considering that the work executed by is a composite work; Theref...View More

Directs Revenue to examine VAT applicability on road tax, insurance premium, octroi duty 

Bombay HC in writs filed by over 20 automotive manufacturers, sets aside assessment orders in each of petitions with respect to applicability of VAT on road tax, insurance premium, octroi duty and oth...View More

Return revision post penalty proceedings initiation shows Assessee’s “mens rea”; Rejects appeal 

Jharkhand HC dismisses appeal against penalty order on account of concealed turnover on finding presence of “mens rea” to circumvent the penalty proceedings initiated under section 40 (2) ...View More