High Court Rulings


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

Any person served with SCN not being importer/exporter can prefer settlement application 

Bombay HC holds that “a person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act before the Settlement Commission if he is served with a show cause ...View More

Fresh-assessment uncalled for when work-contractor opted for composition; quashes demand

Telangana HC (Division Bench) quashes the demand of VAT at a higher rate raised after carrying regular assessment for the period during which the assessee has already opted to pay tax @5% under the co...View More

Quashes DC's statement for not giving credit to amount paid through ITC reversal 

Bombay HC quashes Designated Committee’s (DC) Statement for not giving credit of amount paid through reversal of ITC and held that DC ought to verify the Petitioner's claim even if such claim is...View More

Fees collected by Universities for granting affiliation and allied activities exempt as 'educational services' 

Madras HC quashes demand on services rendered by Universities by way of affiliation and allied activities including the conduct of examinations, awarding of degrees, diplomas etc.; Further, exempts in...View More

Tribunal misread SC-judgment in 20th Century Finance in taxing outstanding loan as lease-rental 

P&H HC sets aside levy of tax treating recovery of outstanding loan amount as ‘lease rentals’ under the One Time Settlement Scheme (OTSS); Observes that, since the agreements...View More

Division Bench remits matter for considering rebate-claim of cotton exporter availing higher drawback-rate 

Madras HC disposes writ appeal against order of Single Judge which upheld denial of rebate of duty paid on finished goods as assessee (a cotton yarn manufacturer and exporter) availed the facility of ...View More

Requires assessee to justify/explain tyre import undertaken for manufacturing, remands matter

Madras HC disposes writ, requires assessee to explain import effected through Tuticorn Port for undertaking manufacturing in Rajasthan, remits matter to lower authority for passing a fresh o...View More

Citing erred adjudication, quashes rejection of unutilized Cess-refund; Directs remittance with interest

Delhi HC sets-aside fresh assessment order reopening the entire assessment on finding it “rather inexplicable” for Adjudicating Authority (AA) to pass such order in remand procee...View More

Dismisses writ citing non-violation of natural-justice principle, non-fulfillment of exceptions carved for maintainability 

Jharkhand HC (Division Bench) dismisses a writ petition seeking maintainability on pillars of natural justice principle violation upon finding that impugned order raising central excise duty demand of...View More