High Court Rulings


Upholds 'penalty' under Foreign Trade Act for false 'origin' declaration regarding 'biodiesel' export 

HC upholds penalty imposed u/s 11 of Foreign Trade (Development and Regulation) Act, 1992 (F.T. Act) for furnishing false information & declaration regarding origin of goods to procure wrong Gener...View More

DGCEI can investigate PAN India service-tax matters despite assessee's registration with multiple Commissionerates 

HC dismisses assessee’s writ, holds that Central Excise Officers of DGCEI can have PAN India jurisdiction and issue notices to investigate service tax cases against assessee/person even if perso...View More

Upholds classification of Harpic/lizol as 'disinfectant', rejects Revenue's recourse to 'residuary entry' 

HC upholds Tribunal, Harpic and Lizol, which act as disinfectant and kill germs, bacteria and microorganisms, classifiable under Schedule-II, Part A, Entry No.20 of UP VAT Act, 2008; Relies upon on SC...View More

Tax appeals to be filed before bench allotted to district where dispute arose 

HC holds that tax appeals arising u/s 130 of Customs Act and Section 35G of Central Excise Act are to be filed before bench allotted to district where dispute arose; Remarks, newly inserted Chapter XX...View More

Completion of 'New Shipper Review' investigation for dumping margin determination, beyond 18 months, time-barred

HC observes that time period for new Shippers review initiated under Rule 22 of Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination ...View More

Absent consideration of Limitation Act principles, rejection of appeal filed beyond statutory period untenable

HC quashes CESTAT’s order which had upheld rejection of assessee’s appeal before Commissioner of Central Excise (Appeals) on ground of delay in filing same beyond statutory period provided...View More

Upholds rebate on ‘Gutkha’ export, prohibition on sale, storage, thereof within NCT irrelevant

Delhi HC quashes Revisional authority's order, allows rebate on export of ‘gutkha’ in terms of Rule 18 of Central Excise Rules, 2002 (Rules) r/w Notification No. 19/2004 and No. 32/2008; R...View More

Delhi HC reverses CESTAT LB, allows credit to telecom infrastructure companies 

HC allows CENVAT credit on towers, parts thereof and prefabricated shelters, for provision of output 'telecommunication service', finds Bombay HC judgments in Bharti Airtel Ltd. and Vodafone India con...View More

'Pioneer Units' entitlement under 'Packaged Incentive Scheme' not restricted to 'proportionate incentives'

HC allows full exemption from tax in respect of entire turnover to assessee, engaged in manufacturing PVC Plastic Pipes, Pipe fittings, etc. and holding an certificate of eligibility/entitlement as a ...View More

Extends concessional rate on HSD purchases against 'Form C', un-amended Section 8(3) benefit should continue 

HC allows assessee, engaged in mining of lime stone and manufacture of cement, to download ‘C’ Forms and avail benefit of concessional rate of tax u/s 8(3) of Central Sales Tax (CST) Act, ...View More