High Court Rulings


Absent Official Notification, debunks BIS certificate requirement for imported High Alumina Refractory Cement

Andhra Pradesh HC holds Customs Officers of Customs House not legally justified in demanding production of Bureau of Indian Standards (BIS) certificate for the High Alumina Refractory Cement (HAC) imp...View More

Directs regularisation of amounts paid by “Customs Cargo Service Providers”, issue appropriate notification

Madras HC directs CBIC to issue appropriate notifications within 6 months, specifying rates/charges payable by a “Customs Cargo Service Providers” on Cost Recovery Charges (CRC) basis oper...View More

Re-assessment order not hit by limitation when assessee itself allowed procrastination of proceedings

Patna HC dismisses challenge to action of passing an assessment order beyond limitation period stipulated u/s 24 of Bihar Finance Act, 1981, stating that assessee “himself allowed the proceeding...View More

Absent any prescription regarding the form for filing audited report, quashes penalty

Tripura HC quashes order levying penalty under Tripura Value Added Tax Act, 2004 (TVAT Act) upon assessee for 3 consecutive years (2010-11, 2011-12 & 2012-13) for non-furnishing of audited account...View More

Rebate claim not time barred when Dept solely responsible to supply Shipping Bill

Gujarat HC quashes revisional authority’s order rejecting assessee’s rebate claim of central excise duty paid on excisable goods on ground of being time-barred u/s 11B; Rules that where ob...View More

Citing 'skewed' export performance fixation, remands matter of EO fulfillment under EPCG license

Madras HC directs Commerce Ministry and Revenue to properly examine the fact whether assessee-exporter (now undergoing recovery proceedings under SARFAESI Act, 2002) having EPCG license (exporting rea...View More

No useful purpose served in demanding 'Bank Guarantee' after release of detained goods

Madras HC rules that where goods detained under TNVAT Act, 2006 has been released to an unregistered dealer after deposit of appropriated tax at 2% CST, no useful purpose would be served by asking ass...View More

Settlement Commission's order a 'package', cannot be dissected as per favourability, dismisses writ

Madras HC dismisses writ against Settlement Commission’s order of absolute confiscation of goods destroyed in fire accident without any corresponding relief to Assessee (a Hard Disc dealer) for ...View More

Gauhati HC stays recovery/attachment notice of amount refunded to unit claiming area-based exemption

Gauhati HC stays operation of Revenue’s demand cum recovery/attachment notice issued to assessee in respect of amount refunded to assessee under the head Central Excise, consequent to Supreme Co...View More

Additional 1% ITC refund claim on goods dispatched outside State an 'indefeasible right'

Karnataka HC quashes order rejecting (i) refund of additional 1% ITC u/s 14 of Karnataka Value Added Tax Act, 1952 and (ii) excess tax paid by mistake on sales made to Toyota Kirloskar Motors (TKM); N...View More