High Court Rulings


Amendment reversing HC's mandamus directing interest payment from ‘refund-order’ date, against constitutional principles

Bombay HC (at Goa) allows batch of writ petitions by United Spirits Limited (USL) and others (assessees), holds that amendment to Sections 10 and 33 of Goa VAT Act,...View More

SCN kept in Call-Book cannot be adjudicated after inordinate delay of 13 yrs 

Delhi HC taking note of 13 years delay by the Department in initiating adjudication of SCN after keeping the matter in abeyance in ‘Call book’, holds that “show cause notice are inor...View More

Lessee, not lessor of commercial property liable to pay service tax on rental income 

In an appeal arising from recovery suit w.r.t. service tax payable on rental income from immovable properties for ‘commercial purposes’, Delhi HC&nb...View More

Quashes order attaching suit property absent fulfilment of ‘basic requirements’ for proclamation 

Delhi HC holds that assessee is a bona fide purchaser of suit property without notice of the sales tax arrears of the Defaulting Company or the consequent charge on the property; Assessee applied for ...View More

Penalty not automatic, payable only when assessee wilfully violates provision of taxing statute 

Orissa HC quashes orders of Assessing Authority, First Appellate Authority and Sales Tax Tribunal inasmuch it relates to imposition of penalty u/s 7(5) of Orissa Entry Tax Act (OET Act) upon finding t...View More

Upholds applicability of relevant provision governing calculation of work-contract turnover; Remits matter 

In a revision matter involving computation of taxable turnover of sale of goods involved in works-contract execution, Allahabad HC holds that “ levy of tax on turnover of sale has to be done in ...View More

Duty exemption available to non-scheduled (passenger) operators carrying-out charter services 

Delhi HC upholds CESTAT order to the extent it held that 'non-scheduled (passenger) operator' (NSOP) can carry out charter service so as to avail customs duty exemption on import of helicopters as per...View More

DIN ‘crying need of day’, Sets-aside differential duty-demand against Ericsson 

Madras HC sets-aside communication, styled as letter raising differential duty demand, referring to provisional assessment on bills of entry (BoE) and alleged misclassification of imported Blade Serve...View More

Allows export benefit to provider of 'clinical-genomic-solutions' to foreign clients, upholds CESTAT order

Karnataka HC upholds CESTAT order allowing benefit of export of services to assessee providing ‘clinical genomic solutions’ to clients situated abroad; Finds that not only is the place of ...View More

Surrender of spectrum by MTNL not taxable pre-May 2016: Quashes extended period invocation

Delhi HC holds that the surrender of any right to use the radio frequency  spectrum by MTNL prior to May, 2016 would not be chargeable to tax as a declared service under Clause (e) of ...View More