High Court Rulings

Dismisses writ; No 'natural justice' breach in re-assessment disallowing ITC vis-a-vis 'bogus' dealer 

HC dismisses ‘misconceived’ writ petitions challenging reassessment order u/s 39(1) of Karnataka VAT Act on ground of breach of natural justice principles; Notes that due investigation had...View More

Taxpayer cannot choose adjudicating authority, quashes challenge to anti-evasion officer's assessment power

HC dismisses assessee’s writ challenging the issuance of show-cause notice (SCN) by Additional Director General, Directorate Revenue Intelligence and provisions of sub-section (11) of Section 28...View More

Condemns Revenue's "routine" appeals, finds no perversity in CESTAT allowing input credit

HC dismisses Revenue appeal challenging CESTAT order which had allowed refund claim in respect of CENVAT credit on various input services to assessee providing banking and financial services, business...View More

Quashes retrospective hike in duty vide Corrigendum rectifying Finance Act printing errors

HC accepts assessee’s challenge to Corrigenda dated January 15, 1997 and September 21, 2000 issued by Govt. of India seeking to correct printing errors in Finance Act 1996, thereby increasing ra...View More

Accords assessee opportunity to challenge 'pipeline laying' & 'construction' classification, exercising writ jurisdiction

HC allows assessee’s writ petition challenging service tax classification of construction of pipeline / structure and laying of underground sewerage for Tamil Nadu Water and Drainage (TWAD) Boar...View More

Absent assessee's ‘negligence’, condones 665 days delay in filing appeal before CESTAT

HC condones delay of 665 days in filing appeal, rejects CESTAT’s finding that assessee was grossly negligent and its conduct disentitled it from claiming such discretionary and equitable relief;...View More

Dismisses writ to revive premium claim under REP licences issued under erstwhile EXIM-policy

HC dismisses assessee’s writ petition filed after 18 years of filing application to claim 8% premium under Policy Circular dated May  5, 1993 in respect of Replenishment (REP) Licenses issu...View More

Maintenance of flats / premises builder's statutory obligation; Deposits from purchasers not taxable

Bombay HC upholds CESTAT decision, confirms no service tax on non-refundable amounts collected by builders / promoters from flat purchasers towards maintenance of apartments / premises; Referring to p...View More

1 year limitation inapplicable to refund of protested duty; Distinguishes SC ruling

HC allows refund of countervailing duty (CVD) paid under protest, in terms of second proviso to Section 27(1) of Customs Act, thereby setting aside order rejecting the claim on ground of limitation; R...View More

Upholds exemption on 'naphtha' supplied against ICB, despite end use condition violation

HC upholds CESTAT findings, allows excise duty exemption to “naphtha” cleared for use in manufacture of ‘fertilizers’ against International Competitive Bidding (ICB) under Noti...View More