High Court Rulings


Circular denying SAD exemption on SEZ to DTA stock-transfer not counter to Notification

Madras HC finds no infirmity in Circular No. 44/2013-Customs which denies Special Additional Duty of Customs (SAD) exemption on goods cleared from the SEZ/FTWZ unit into DTA unit on stock-transfer bas...View More

Organising live music concert falls within scope of ‘Amusement’, susceptible to 'Entertainment Tax'

Madras HC rules that organising live music concert by assessee (organiser) falls within the meaning of amusement u/s 3(2-A) of Tamil Nadu Entertainment Tax Act, 1939 (TNET Act) and hence, an entertain...View More

Once commonality of input services is concluded, Revenue cannot backtrack without timely appeal

Madras HC rules that where commonality in regard to input services availed stands settled at level of first appeal, not just because of casual observation of Commissioner (A) on convergence, but for c...View More

Unilateral declaration/admission of liability by Petitioner, sans quantification by Revenue, ineligible for SVLDRS

Delhi HC holds that Petitioner is not eligible to avail the benefit of SVLDRS upon making a unilateral declaration/admission of liability not being a quantification of demand by Revenue; Finds no...View More

Court cannot alter contract based on excise-policy to allow liquor licensees' 100% rebate demand

Rajasthan HC dismisses batch of writ petitions moved by liquor licensees operating retail liquor shops (assessee) seeking 100% rebate on payment of first quarter of annual guarantee amount (AGA) payab...View More

Citing Section 149, allows GSTN ID amendment under Customs EDI System

Bombay HC allows bunch of writ petitions for amendment of documents sought in the light of Section 149 of Customs Act, 1962 while considering the prayer of assessee for amendment of the GSTN ID; In re...View More

Requiring personal-hearing within 24 hours of issuing notice an 'empty formality"; Revives Pre-Notice Consultation

Delhi HC sets-aside show cause notice (SCN) proposing to recover differential customs-duty u/s 28(1) of Customs Act, 1962 for non-according of adequate opportunity of personal hearing; Remarks “...View More

Inadvertent error in reward column while filing SB no ground to deny MEIS reward

Orissa HC (DB) extends benefit of MEIS reward scheme to exporter (assessee) who inadvertently ticked ‘No’ instead of ‘Yes’ in shipping bill in reward column; Sets-aside order o...View More

Bombay HC stays coercive-action in writ assailing C-Forms non-issuance, differential CST demand against Carlsberg

Bombay HC grants interim-relief in respect of Writ Petition filed by Petitioner, a beer manufacturing company challenging imposition of differential CST on inter-State sale of Beer; CST demand was rai...View More

Superintendent cannot retain amount provisionally collected from works-contractor's bills without assessment; Directs refund

Tripura HC rules that VAT amount deducted on provisional basis from assessee’s bills in course of execution of a work contract cannot be retained without adjudication/assessment by Superintenden...View More