High Court Rulings


Commissioner objectivity not expected when hearing appeal from order passed as AO; affirms ‘Bias’ plea

Bombay HC (at Goa) rules that reasonable apprehension of ‘Doctrine of Bias’ arises where Commissioner, acting as First Appellate Authority while taking up appeal from original assessment o...View More

Remits matter pertaining to ITC reversal on burning loss to original authority

Madras HC remits the matter pertaining to stock transfer and ITC reversal on burning loss in terms of Section 19(9) of Tamil Nadu VAT Act; Relies on its own decision in the matter of Interfit Techno P...View More

Allows deduction of 1% turnover discount depicted 'clearly' in invoice, dismisses Revenue's "technical approach"

J&K HC holds that “nature of the discount whether it is cash or trade discount or the time of payment of the said discount is not material for and connected matters deducting the discount fr...View More

DGFT Notification construable as one issued by Central Govt; upholds price-fixation  of 'Cashew Kernels'

Gujarat HC rules that “in view of the provisions of the Customs Act and Foreign Trade Act, notification issued by the DGFT is to be considered as notification issued by the Central Government wh...View More

No limitation period for post import obligation violation, upholds demand & penalty

Madras HC dismisses appeal against CESTAT order imposing demand and penalty for breach/violation of post-import condition w.r.t. import of Mulberry Silk under Duty Exemption Entitlement Certificate (D...View More

No warrant to exercise extraordinary writ jurisdiction against a speaking/reasoned order

J&K HC refuses to entertain writ petition assailing rejection of refund to the tune of Rs. 23 lakhs on finding that "No exceptional case is made out to exercise the extraordinary writ jurisdiction...View More

Karnataka HC stays service-tax recovery/SCN proceedings initiated by DGGSTI, notes SC Canon ruling

Karnataka HC stays SCN issued by Directorate General of GST Intelligence (DGGSTI) raising service tax demand classifying services provided by assessee as ‘Intermediary services’; Assessee ...View More

Interest-levy automatic on delayed Additional Sales-Tax remittance where return filed under self-assessment scheme

Madras HC finds no infirmity in order imposing interest for delayed remittance of Additional Sales Tax (AST) u/s 24(3) of Tamil Nadu General Sales Tax Act, 1959 automatically where the assessee files ...View More

CESTAT unjustified in rejecting Assessee's application, expunges fraud remark made on mere allegation

Bombay HC holds that CESTAT was not justified in rejecting the application filed by the Assessee for recalling the finding of fraud, sets aside the order in its entirety and expunges the finding of fr...View More

Intimation of extension beyond original 'seizure period' statutorily prescribed impermissible, directs goods-release

Madras HC quashes intimation issued by Revenue u/s 110(2) of the Customs Act, 1962 proposing to extend time prescribed for issuance of notice w.r.t. seized goods and calling for objections for determi...View More