High Court Rulings


Demand on Chit-fund ‘unsustainable’ pre-2015 in view of SC-decision followed by DB; Remits matter

Kerala HC sets-aside service tax demand pertaining to 2012-13 and 2013-14 on Kerala based company engaged in finance and chit-fund business in light of SC decision in case of Margadarshi Chit Fund cas...View More

Directs refund of service tax paid noting payment of GST on same supply

Karnataka HC (Division Bench) directs Revenue to refund the service tax paid within 3 weeks alongwith interest u/s 11BB of Central Excise Act, 1944 in view of the fact that assessee (service provider)...View More

Directs processing of Sony India’s application seeking BoE amendment to claim refund of excess CVD paid

Delhi HC allows writ for processing of applications for amendment of Bills of Entry u/s 149 of the Customs Act, 1962 for claiming refund of excessive CVD paid on account of disallowance of benefit of ...View More

Quashes demand on petrol/diesel sold to Oil companies noticing subsequent tax payment on further sales 

Allahabad HC allows revision petition against re-assessment proceedings initiated by Revenue on assessee’s sale of petroleum products to other Oil Companies and dealers in Uttar Pradesh upon not...View More

Cargo detention/demurrage charges against importer undergoing investigation cannot be waived beyond stipulated period

Madras HC dismisses writ seeking waiver of detention, demurrage and container storage charges of Customs Cargo Services providers (CCSP) beyond the period of 60 days already allowed by ...View More

SCN issued subsequent to tax-quantification raising excess demand immaterial to determine SVLDRS eligibility

Bombay HC (Division Bench) holds that variation of amount vide SCN issued subsequent to final quantification of arrears is immaterial for determining the eligibility under the SVLDR Scheme; Direc...View More

Tin Containers used as packing materials not eligible for concessional tax-rate pre-1993

Madras HC (Division Bench) affirms the order passed by Tamil Nadu Sales Tax Appellate Tribunal (Tribunal) denying concessional rate @3% on purchase of ‘Tin Containers’ used as packing mate...View More

Considering non-consideration of unutilized ITC by DA for SVLDRS liability determination, remands matter 

Madras HC remands matter finding “no merit” in demanding a sum from Petitioner/Declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Scheme] without considerat...View More

Duty-demand on short-receipt of copper-scrap from reprocessors invoking extended period untenable 

Calcutta HC (Division Bench) affirms CEGAT order holding that where assessee opted for requisite clearance of copper waste and scrap under Rule 57 F(2) of Excise Rules produced during manufacturing of...View More

Denies interest on delayed refund made beyond stipulated-period; Cites overriding-effect of relaxation provision 

MP HC denies the claim for interest on delayed refund u/s 11BB of Central Excise Act, 1944 despite the refund having been made beyond the period of 3 months from the date of filing of application...View More