High Court Rulings

Chilli exporters entitled for TMA-incentives prospectively; FTDR Act bars retrospective notifications by Govt 

Delhi HC partly allows the petition filed by the Chillies Exporter Association of India against DGFT order, holding that its members are entitled to claim incentives under the TMA Scheme (Revised Tran...View More

Non-communication of adjudication time extension not fatal; Cites Sections 28/110 distinction 

Delhi HC dismisses writ petition challenging extension of time for adjudicating the SCN due to change in adjudicating authority as per general transfer posting, holding that “usually, the Custom...View More

Media incentives to advertising-agency neither taxable as ‘declared service’ nor ‘BAS’; Drops demand

Delhi HC upholds CESTAT Delhi ruling, by dismissing Revenue’s appeal against Nexus Alliance Advertising and Marketing Pvt. Ltd (Assessee), holdi...View More

Steamer-agent not ‘recipient’ of transportation service provided by shipping line to exporter/importer 

Karnataka HC quashes service tax demand on a ‘steamer agent’, holding that they are not a ‘service recipient’ of transportation service provided by shipping line to the exporte...View More

Upholds revised assessments passed after 15 years, attributing delay largely to Assessee 

Madras HC dismisses writ appeal filed by Assessee who challenges the upholding of revised assessment order passed in 2021 under TNGST Act of 1959, passed after 15 years for AYs 2004- 05 and ...View More

Eligibility Certificate not pre-requisite for area-based excise benefit; Upholds dismissal on limitation grounds

Gauhati HC upholds CESTAT Kolkata ruling which upheld the rejection of application for fixation of a special rebate/rate of value addition in terms of the notification No. 20/2007-CE&nb...View More

Orders refund of pre-GST security-deposit paid for ‘Transporter’ registration; Costs Officer for malafide action 

Tripura HC slams Superintendent with Rs. 20,000 costs for initiating adverse proceedings u/s 77 of TVAT Act, 2005 against a transporter (Petitioner) after 6–9 years for alleged delivery of goods...View More

DGTR's Final Findings proposing ADD on Chinese Titanium Dioxide vitiated by procedural irregularities; Quashes Notification 

Calcutta HC allows writ petition of India Pain Association challenging the final findings of the DGTR proposing anti-dumping duty on on Titanium Dioxide imported from or originating in China PR, for p...View More

Canned and preserved Pineapple Slices and Tidbits not ‘Fresh Fruits’ for sales tax exemption 

Bombay HC answers the sales tax reference in Revenue’s favour, holding that pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup and packed in vacuum-sealed cans canno...View More

Nestle's 'Nescafe Premix' classifiable as 'Instant Coffee', not powder for making non-alcoholic beverage 

Bombay HC, in the context of Bombay Sales Tax Act, 1959, and against Revenue's favour, upholds Maharashtra Sales Tax Tribunal ruling that Nestle's 'Nescafe Premix' is classifiable under Entry C-II-3, ...View More