High Court Rulings

Misclassified service tax payment not lawful levy; Upholds refund on pre-May 16, 2008 floating rig supply 

Madras HC dismisses Revenue’s appeal against CESTAT Chennai ruling holding that supply of floating rigs during June 1, 2007-May 15, 2008 was taxable under ‘Supply of Tangible Goods Service...View More

Settlement proceedings not abated over expiry of statutory period u/s 127C(8A) where Interim Board lacked quorum 

Delhi HC holds that the settlement proceedings shall not be treated as having abated on account of the expiry of the statutory period u/s 127C(8A) of the Customs Act, 1962 where the Interim Board itse...View More

Separate SCNs remain distinct despite common investigation, hearing; Stay in one doesn't bar other adjudication 

Delhi HC holds that two SCNs arising from a common DRI investigation retain independent legal identity despite interconnected facts, common adjudicating authority and joint hearing, and therefore a st...View More

CESTAT cannot decide appeal maintainability during restoration petition; Restoring appeal only revives hearing opportunity 

In a matter of confiscation of undeclared and unsanctioned assorted foreign currency at the Hyderabad airport, Telangana HC draws a distinction between CESTAT restoring an appeal after its dismissal o...View More

Re-export of confiscated gold forming part of passenger baggage invoking Section 125 contrary to statute 

Delhi HC upholds the order of Additional Secretary, Government of India, Ministry of Finance, Department of Revenue (Revisional Authority) withdrawing the benefit of re-export of undeclared 2.425 kg g...View More

Allows Ashok Leyland 7% brand rate drawback on bus-body portion of exported passenger buses

Madras HC allows Ashok Leyland’s writ petition challenging rejection  of brand rate drawback at 7% on the bus body portion of exported passenger buses as per Drawback Directorate circular d...View More

GST transition no ground to deny contractually agreed service tax reimbursement to contractor

Jharkhand HC holds that claim of service tax reimbursement accruing from contractor's contractual right cannot be rejected by  the receiver (Bharat Coking Coal Limited/BCCL)   on a...View More

Revenue cannot retain twice-collected tax by rejecting refund invoking limitation; Citing unjust enrichment, directs refund

Gujarat HC directs Revenue to refund Service Tax deposited by Assessee, a manpower recruitment and supply agency, holding that refund cannot be denied on limitation where Revenue collected the same ta...View More

Revenue cannot retain twice-collected tax by rejecting refund invoking limitation; Citing unjust enrichment, directs refund

Gujarat HC directs Revenue to refund Service Tax deposited by Assessee, a manpower recruitment and supply agency, holding that refund cannot be denied on limitation where Revenue collected the same ta...View More

Betel nuts (Supari) classifiable under Chapter 21, not Chapter 8; Directs release of consignment

Madras HC, while upholding the CAAR’s ruling, affirms that Betelnuts/ Arecanuts known as 'Supari' are classifiable under Chapter 21 and not under Chapter 8 of the Customs Tariff Heading (CTH); C...View More