High Court Rulings


Directs consideration of applications seeking special rate-fixation for value-addition without insisting on limitation 

Jammu & Kashmir HC directs Revenue to consider the applications for fixation of special rate for value addition to unit availing area based exemption without insisting for the time of filing of th...View More

Freight charged by ONGC for transporting 'crude-oil' to customer's storage-tank not deductible 

Madras HC dismisses ONGC’s writ petition against the decision of TN Sales Tax Appellate Tribunal confirming levy of tax and penalty on freight charges received by ONGC (assessee) towards crude-o...View More

Appellate-Authority possess Assessing-Officer ‘like powers’, can consider 'C-forms' not covered under AO 

Bombay HC holds that Appellate Authority (AA) as well as Tribunal “can always consider a new or additional claim with respect to an assessment year which was not raised by the assessee before th...View More

Orders removal of "Risky Importer" tag; Directs processing duty-drawback/IGST refund; Disposes writ 

Calcutta HC orders for removal of “Risky Exporter” tag imposed on the Assessee and directs Authority to process the duty drawback claim made by the Assessee as well as the refund claim of ...View More

Provisional Release can be only granted in owner's favour; Raps CESTAT for erroneous interpretation 

Bombay HC allows Revenue’s appeal, quashes CESTAT’s order allowing provisional release of seized goods (i-phones), holding that, goods could have been released provisionally u/s 110A of Cu...View More

Affirms CESTAT order quashing demand alleging clandestine removal simply basis difference in return figures

Calcutta HC (Division Bench) dismisses Revenue’s appeal raising demand alleging clandestine removal of goods, notes that, Tribunal rightly took into consideration the reconciliation given by ass...View More

Sales-tax dues not recoverable from Directors of Company absent statutory provision

Bombay HC holds that company's liability to pay tax dues can't be fastened upon Directors unless there is statutory provision to that effect, quashes sales tax demand and consequential notice issued u...View More

Grants duty drawback vis-à-vis deemed-exports without brand-rate fixation; Strikes down Policy Circular 

Delhi HC allows duty drawback (DD) of customs-duty component based on All India Duty Drawback Rates (AIR) in respect of deemed export made from DTA to 100% EOU unit of assessee (a pharma manufacturer-...View More

Revenue to consider refund-claim for credit of service-tax paid post GST-transition; Modifies Single-Judge remand-order 

Madras HC (Division Bench) disposes Revenue’s writ appeal against Single Judge’s remand directions in matter relating to availability of refund of CENVAT credit towards service tax paid in...View More

Disposes writ considering Revenue’s undertaking to process refund applications pending adjudication for over 10-years 

P&H HC disposes writ challenging Revenue's unreasonable delay of more than 10 years in adjudication of CENVAT Credit refund applications, with a direction to process the same within a period of 3 ...View More