High Court Rulings

Quashes Notification and Circular making importer liable to service-tax on ocean- freight under RCM 

Bombay HC quashes Notifications Nos.14/2017-ST, 15/2017-ST and 16/2017-ST and Circular No.206/4/2017-ST, making the importer liable to Service-tax under the Reverse Charge Mechanism (RCM) on Ocean Fre...View More

Following settled precedents, sets -aside order due to inordinate delay in adjudication 

Jharkhand HC allows writ petition filed by the Assessee setting aside the demand arising out of the order passed after an inordinate delay of more than 7 years contravening the outer-limit for adjudic...View More

Directs CBIC Drawback Division to consider Vedanta's representation for including 'Clean Environment Cess' 

Delhi HC disposes writ petition against rejection of Vedanta’s (assessee) application seeking duty drawback (DD) of Clean Environment Cess (the Cess) on coal used as a raw material, during the c...View More

Rejects applicability of CBIC’s tax effect circular on appeals involving smuggling and confiscation 

Meghalaya HC rejects Assessee’s invocation of CBIC’s tax effect Circular:390/Misc./30/2023-JC dated 2nd November, 2023 that prescribes a minimum threshold tax demand of Rs 1 Crore for the ...View More

Upholds demand on moulds cleared from factory for job-work without duty payment

Allahabad HC upholds the CESTAT ruling confirming excise duty demand on moulds cleared from assessee’s factory for job-work without payment of duty; Rejects the arguments of assessee that the de...View More

Quashes order denying excise duty exemption to Lupin; Remands matter for fresh adjudication 

Jammu & Kashmir HC holds that the denial of exemption under Notification No. 01/2010-CE without affording an opportunity of hearing violates principles of natural justice; Lupin Ltd (Assessee), a ...View More

Time-barred assessment cannot be re-opened based on CAG audit objections; Allows petitions 

Kerala HC holds that “where the completion of an assessment under the KVAT Act has become time barred by virtue of the limitation provisions under Section 25(1) of the KVAT Act, the Revenue cann...View More

Quashes seizure, confiscation of footwear noticing ‘unexplained inaction’ for over 11 years 

Delhi HC in a batch of writ petitions impugning Show Cause Notices (SCNs) proposing to confiscate footwear, quashes confiscation on finding that “Respondents…have not given any explanatio...View More

Extends CST exemption benefit without Form-C to Iron & Steel manufacturer; Reverses Tribunal' finding

Chhattisgarh HC quashes order of Chhattisgarh Commercial Tax Tribunal by entitling Petitioner (Iron & Steel manufacturer) "for the benefit of exemption without submission of C-Form”; Assesse...View More

Citing ‘unreasonable delay’ in completing proceedings, quashes order reassessing stock-transfers as inter-state sales 

Madras HC, placing reliance on the decision in J M Baxi and Co, rules that unreasonable delay in completing the proceedings would vitiate the same, while setting aside the order of reassessment o...View More