High Court Rulings

Stays 'service tax' recovery on 'royalty' paid/deposited under Oilfields Regulation & Development Act 

HC grants interim stay of service tax on 'royalty' paid/deposited under provisions of Oilfields (Regulation and Development) Act, 1948; Notes assessee’s reference to similar cases pending before...View More

Quashes 'bank-account' attachment pending assessment completion, where 'stock' covering estimated liability attached 

HC lifts attachment of assessee’s bank account over dispute in matter of inter-state sales made at concessional rate; Revenue, stating that registration of purchasing dealer situated outside Sta...View More

Allows refund, erroneous depiction of excess credit as carry-forward cannot preclude basic claim 

HC allows refund claim of assessee, engaged in execution of works-contract, of excess credit which was inadvertently reflected as ‘carry forward’ in next tax period return instead of &lsqu...View More

Allows 'TED' refund on non-ICB supplies to EOU for pre-FTP amendment period

HC allows refund of Terminal Excise Duty (TED) in respect of goods (i.e. PVC insulated wires and cables) manufactured and supplied by assessee to 100% EOU under non-ICB route, in terms of Para 8.3(c) ...View More

Allows TED refund; Supplies to Chennai Metro Rail Project not exempt ab initio

HC allows refund of Terminal Excise Duty (TED) to assessee, a sub-contractor, in respect of train sets supplied for Chennai Metro Rail Project funded by Japan International Cooperation Agency (JICA), ...View More

Freezing of assessee's bank account by DRI seeking recourse to CrPC, unsustainable 

HC holds that freezing of assessee’s bank accounts by DRI for alleged illegal import of tyres sans any order under the Customs Act, is wholly illegal and without jurisdiction; Observes “sp...View More

Upholds appeal rejection for pre-deposit non-compliance; Dismisses challenge to works contract assessment 

HC upholds rejection of assessee’s appeal for want of statutory pre-deposit of 12.5% of disputed tax, on the basis of decision in Ankamma Trading Company; Rejects assessee’s plea that said...View More

Dismisses "unfounded" challenge to Circular allowing adjudication of DRI's show cause notices 

Madhya Pradesh HC refuses to admit writ petition challenging Circular No. 276/104/2016-CX.8A dated January 3, 2017 by which the show cause notices issued by DRI, DGCEI and Customs (Preventive) were di...View More

Accords retrospectivity to substitution of tariff entry in ADD Notification; Directs refund 

HC accords retrospective effect to ‘substitution’ of entry ‘5402’ with ‘540247’ in Notification No. 51/2015-Cus (ADD) vide subsequent Notification No. 5/2016-Cus (A...View More

Denies concessional duty where imported inputs diverted to unregistered factory for manufacture 

HC denies concessional duty benefit to manufacturer under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 upon diversion of imported goods for man...View More