High Court Rulings

ITC claims from deregistered dealers to be re-adjudicated under SC’s Ecom Gill standards; Upholds remand 

Karnataka HC partly allows Revenue’s batch of revision petitions concerning denial of ITC under the KVAT Act and directs fresh adjudication strictly in line with the law laid down by the Su...View More

Directs Revenue to finalize assessment within 4 months citing latches and consequential withholding of security-deposit 

Madras HC (Madurai Bench) dismisses Revenue’s writ appeal and upholds the Single Judge’s direction to finalize provisional customs assessment arising from 2014-15 high seas coal transactio...View More

Not a case of importing contraband; Directs release of seized cashew kernels 

Bombay HC directs provisional release of seized cashew kernels upon furnishing bank guarantee of ₹2.5 Cr and bond of ₹3.25 Cr, holding that the case does not prima facie involve import of contraba...View More

Goods remained till expiry period in Rajasthan; Entry tax chargeable u/s 3 RET Act 

Rajasthan HC (Jaipur Bench) dismisses a batch of revision petitions filed by LG Electronics India Private Limited (Assessee), on the ground that entry tax is chargeable on the goods brought by it in R...View More

Entertaining Assessee’s cross-objection against Revenue’s statutory appeal before admission-stage pre-mature and impermissible 

Calcutta HC in a Revenue's apepal against a CESTAT ruling, dismisses Assessee’s cross-objection as 'premature' which was filed in a Revenue appeal u/s 35G of the Central Excise Act, arising from...View More

Services rendered by Advocate to partnership-firm taxable under reverse-charge; Reiterates settled law 

Bombay HC allows writ petition filed by a practising advocate quashing service tax demand for FY 2016-17 and consequential recovery proceedings, holding that levy on legal services rendered by an advo...View More

Upholds remand of deferral-facility dispute for fresh adjudication; Dismisses ITC’s intra-court appeal 

Madras HC dismisses Assessee’s intra-court appeal challenging Single Judge’s order remanding dispute over sales tax deferral facility to original authority; Notes that Single Judge had set...View More

Refund claim can’t be processed without application in statutory form, Allows Revenue’s appeal 

Calcutta HC holds that “… the refund claim cannot be processed without the application in the statutory form, it is required to be seen as to how such a form should be processed by the pr...View More

No nexus required between input-output services for JP Morgan's ITC refund on service exports 

Bombay HC dismisses Revenue’s 26 Central Excise appeal against the CESTAT ruling allowing JP Morgan Services India’s refund of unutilised ITC arising from export of services; CESTAT, in al...View More

Oral waiver contrary to law; Directs release of gold chain without customs duty 

Delhi HC while relying upon the case of Amit Kumar reaffirms that an oral waiver is contrary to law; Directs release of gold chain weighing about 45 grams without any customs duty; Assessee preferred ...View More