High Court Rulings


Madras HC grants interim relief to BMW in writ challenging sale transaction re-characterization

Madras HC (Division Bench) orders interim stay on recovery of CST from BMW India, in writ appeal against the learned Singe Judge’s stance of relegating the Petitioner to alternative remedy of ap...View More

Service recipient can utilize CENVAT-credit to discharge reverse-charge liability; follows earlier precedents

Karnataka HC allows Toyota Kirloskar Motors (respondent-assessee) to utilize CENVAT credit availed on inputs, input services and capital goods for payment of service tax under reverse charge mechanism...View More

Upholds simultaneous GST & Excise/NCCD levy on tobacco; Power under Article 246 & 246A 'mutually exclusive'

Karnataka HC dismisses a batch of writ petitions filed by manufacturers of Tobacco and Tobacco products seeking setting aside of Notification No. 3/2019- dated July 06, 2019 whereby central excise dut...View More

Cement manufacturing units cannot be singled out to deny SGST-reimbursement; Invokes promissory estoppel

Orissa HC (Cuttack) finds “no justification in singling out cement manufacturing units for denial of the SGST reimbursement”, when Revenue itself granted eligibility certificate (as a thru...View More

Fresh limitation applies for appeal against rectification order; Memo returning appeal unsustainable

Madras HC holds that if the order, passed originally stands substituted by another order u/s 84 of TNVAT Act, 2006, on account of review, appellate remedy cannot disallowed, as a fresh period of limit...View More

Merely repeating HC remand directions without assessing OIO, an abdication of authority

Meghalaya HC directs CESTAT to adjudicate a matter of vehicles seizure found to be smuggling dry betel nuts from Myanmar afresh for the second time “uninfluenced by any observations contained in...View More

Deprecates Revenue's issuance of pre-show cause notice consultation & SCN on same day, imposes cost

Gujarat HC slaps costs on Addl. Commissioner of CGST, Ahmedabad for issuing an illusory pre-show cause notice to Petitioner hours before issuance of pre-show cause notice consultation; Notes that the ...View More

Limitation issue not directly/proximately related to rate/value, appeal from CESTAT-order maintainable

Bombay HC (Larger Bench) settles the conflicting views of Division Bench by ruling that appeal u/s 35G of Central Excise Act is maintainable before HC when issue is limited to the extent of demand bei...View More

Cannot invoke Cr.P.C. provision for disposal of goods confiscated under Customs Act

Delhi HC holds that goods confiscated under Customs Act cannot be disposed of under Code of Criminal Procedure, follows own decision in PRK Diamonds; Notes that, Dry Dates imported by Assessee from Du...View More

No penalty where assessee filed second BoE as old one got purged/erased in ICEGATE

Madras HC allows waiver of late filing charges imposed on importer (assessee) on account of filing second Bill of Entry (BoE) where first BoE was purged and erased by ICEGATE system architecture; Note...View More