High Court Rulings

Directs Advance Authorisation EO verification in writ petitions seeking subsequent IGST exemption 

HC directs Customs Authorities to verify fulfillment of export obligations under advance authorisations and pass appropriate orders, while disposing of writ petitions challenging the rejection of requ...View More

Partial refund claim denial on limitation ground when levy per se inapplicable, unsustainable 

HC quashes rejection of partial refund claim on ground of limitation, when activities of assessee, a registered society set up by Ministry of Finance, Planning Commission & several State Govts. fo...View More

Upholds anticipatory bail; DGCEI's 'non-serious pursuit' cannot hang like "Damocles' sword" over assessee 

HC dismisses petition of DGCEI challenging the legality and propriety of anticipatory bail granted to assessee in the matter of fraudulent claims of CENVAT credit in violation of Central Excise Act pr...View More

Writ remedy an 'exception', not available in routine manner without exhausting appellate recourse 

HC dismisses assessee’s writ petitions, holds that same are not maintainable in a routine manner without exhausting appellate remedy u/s 27 of Tamil Nadu VAT against assessment revision order; R...View More

Cannot waive 'interest' under rehabilitation garb; Depriving Dept. of statutory dues unsustainable 

HC dismisses assessee’s writ petition, upholds demand of interest on account of delay in payment of excise duty despite concession given pursuant to rehabilitation scheme of Board for Industrial...View More

CESTAT cannot dispose appeal without findings on merits citing pending HC decision

HC quashes CESTAT’s order, disposal of appeal relating to entitlement to CENVAT credit of service tax paid on ‘sales commission’ absent consideration of merits, untenable; Accepts Re...View More

Pre-deposit for appeals not 'tax'; Interest on refund from 'favourable order date' 

HC allows assessee’s writ petition, upholds claim of interest on appeal 'pre-deposit' from the date of favourable order allowing exclusion of certain amounts from taxable turnover in terms of De...View More

Upholds penalty; Faulty software no ground for tax non-payment on TDS amount 

HC overrules CESTAT, upholds penalty u/s 78 of Finance Act on assessee for non-payment of service tax on amount of TDS withheld by clients; Rejects assessee’s contention that short remittance wa...View More

No service-tax on liquor licenses for human consumption, pursuant to GST Council decision 

HC disposes writ petition in the matter of imposition of service tax on license fee and application fee for alcoholic liquor for human consumption; Notes that decision of not levying service tax / GST...View More

Grants interim relief; Allows clearance of imported 'solar cells' without safeguard duty 

HC allows clearance of imported ‘solar cells’ without payment of safeguard duty as an interim measure, till disposal of writ petition challenging validity of Notification No. 1/2018-Cus (S...View More