High Court Rulings


Refuses trade tax exemption to new-unit for land non-transfer by cut-off date; Affirms Tribunal

Allahabad HC affirms the order of Commercial Tax Tribunal, UP dismissing the appeal of assessee-revisionist for grant of exemption from payment of trade tax under facility available to a new...View More

Sunset-Review by DA not related directly to "duty-rate"; Rejects objection to appeal maintainability

Delhi HC rules that sunset review carried by Designated Authority (DA) does not concern itself directly with “rate of duty” but relates to ascertainment of whether or not withdrawing Anti-...View More

Absent utilization details, denies entry-tax exemption on Iron & Steel purchased for Cement Plant expansion

Allahabad HC dismisses revisions against order of Commercial Tax Tribunal denying entry tax exemption to cement manufacturer (assessee- revisionist) on Iron & Steel (MS Angle, MS Channel, MS Plate...View More

‘Limitation cannot be prescribed by Notification’, Instructs consideration of SAD refund application

Delhi HC sets-aside order of CESTAT as also Order-In-Appeal/Original in plea concerning application of limitation vis-à-vis refund of Special Additional Duty of Customs (SAD); Revenue points ou...View More

Affirms CESTAT-order quashing 6% demand against Carbon-Black manufacturer on electricity sold outside 

Calcutta HC (Division Bench) dismisses Revenue’s appeal, affirms CESTAT order which held assessee not liable to 6% of sale-value of electricity sold outside the factory by carbon black (CB) manu...View More

Quashes order passed on same day when SCN-reply filed without granting hearing opportunity

Bombay HC in a writ petition by wheat exporter sets-aside order by Joint Director General of Foreign Trade passed on the same day when the reply to SCN was filed; The Court infers from the show cause ...View More

Upholds CESTAT order rejecting 6% demand raised mechanically under Rule 6(3) vis-a-vis trading activity 

Calcutta HC dismisses appeal by Revenue deliberating upon substantial question of law as regards applicability of Rule 6(3) of CENVAT Credit Rules, 2004 (CCR) i.e. 6% of exempted turnover instead of p...View More

Citing failure to address refund-eligibility of tax deposited, quashes assessment against Bharat-Serums 

Bombay HC quashes Assessment Orders (AOs) passed by Assessing Authority (AA) for failure to deal with issue of eligibility of Petitioner (Bharat Serums and Vaccines Ltd.) to claim refund of tax paid d...View More

Affirms penalty for unauthorized use of Form-C to purchase railway-siding, locomotives without mention in RC

Allahabad HC sustains the order of Trade Tax Tribunal imposing penalty on the assessee-revisionist u/s 10(b) of Central Sales Tax Act for unauthorized utilization of Form-C to purchase railway-siding,...View More

Circular prescribing 3-month time to apply for SB amendment ‘illegal and without jurisdiction’

Bombay HC (Division Bench) rules that paragraph no. 3(a) of Circular No.36/2010-Customs prescribing 3 months to make a request for amending shipping bills (SBs) “is especially illegal and withou...View More