High Court Rulings

Interest on refund of deposit made during investigation cannot exceed statutory 6% rate 

Delhi HC dismisses assessee's appeal seeking enhancement of interest from 6% to 12% on refund of service tax deposited during investigation, holding that once the refund is governed by Section 35FF of...View More

Secondary sales of ‘blended coffee’ by dealer under own trademark/brand name not exempt 

Telangana HC upholds Sales Tax Appellate Tribunal's (STAT) ruling denying exemption on secondary sales of 'Blended Coffee coffee powder', rejecting Assessee's plea that the product, prepared by blendi...View More

Disputes over anti-dumping valuation methodology determined by Designated Authority appealable before CESTAT; Declines writ 

Gujarat HC dismisses writ petition challenging Designated Authority's Final Findings recommending anti-dumping duty on Sulphenamides Accelerators and the consequential Customs Notification, by holding...View More

Stale proceeding cannot be revived; Holds SCN invalid as issued post-limitation period against Britannia 

Madras HC holds the SCN issued after limitation period against Britannia Industries Limited (Assessee) as invalid, observing that, “Since Petitioner and Respondent are governed by limitation, un...View More

Rent for common amenities in IT-Park lease not ‘deemed sale’ absent ‘transfer of right’ 

Telangana HC allows writ petition of developers of Industrial Technology park, holding that lease rentals received from tenants (software IT companies) towards furniture, fixtures and common amenities...View More

Security interest under SARFAESI does not extinguish Department’s first charge under CST, APGST, & APVAT Acts 

In three company applications seeking recall of attachment notices issued by the Commercial Tax Department, Karnataka HC holds that, attachment and auction of property for recovery of tax arrears unde...View More

No CVD on vessel imported before March, 2012 upon their subsequent conversion to coastal-run 

Gujarat HC holds that, insistence of countervailing duty (CVD) by the Customs for grant of conversion of the vessels from foreign going to coastal run since the vessels stand imported prior to the Not...View More

Declines to revive time-barred statutory appeal, absent sufficient cause for 17-month delay 

Telangana HC dismisses Assessee's writ petition challenging rejection of its service tax appeal as time-barred, holding that statutory limitation cannot be circumvented through writ jurisdiction in th...View More

Export rebate confined to quantity actually exported; Moisture loss cannot enlarge Rule-18 rebate claim 

Gujarat HC dismisses a batch of writ petitions filed by Mahashakti Coke (Assessee), holding that rebate under Rule 18 of the Central Excise Rules, 2002 is admissible only on the quantity of excisable ...View More

Exoneration in Department adjudication not a bar on criminal prosecution in excise, VAT evasion case 

Bombay HC rejects criminal revision application filed by promoters and liquor manufacturing companies seeking discharge in a CBI case alleging excise duty and VAT evasion of around Rs. 340 crore; Hold...View More