High Court Rulings


“Unjust-enrichment” inapplicable to pre-deposit made under protest pending appeal before SC

Madras HC rules that refund of pre-deposit made by the assessee/importer ‘under protest’ pending appeal (where appeal was eventually allowed by SC) is “outside the purview of sting o...View More

Directs SCN issuance, Revenue to consider e-FIRC to verify remittance realization & pass order

Madras HC sets-aside order rejecting refund claim of exporter filed in terms of Rule 5 of the CENVAT Credit Rules, 2004 on account of absence of Foreign Inward Remittance Certificates (FIRCs); Conside...View More

Challenge to DA's final findings recommending ADD imposition on pneumatic tyre "premature"

Delhi HC dismisses writ filed by Bridgestone India (Petitioner) challenging the final findings of the Designated Authority, DGTR (DA) dated November 27, 2020, terming such as 'premature’; Reason...View More

SVLDRS application-rejection without attributing reasons 'not fair', remits matter for fresh consideration

Gujarat HC quashes rejection of SVLDRS application by Revenue on the ground of ineligibility under the category investigation, enquiry and audit, directs to decide the Petitioner’s application u...View More

Grants interim-relief; directs Form-C issuance on 'natural-gas' purchase by Asahi India

Bombay HC stays cancellation of registration of the assessee under the CST Act, 1956 and directs the Revenue to issue ‘C’ forms against 'natural gas' purchase by assessee, engaged in float...View More

No jurisdiction with CAG to audit accounts of Private Entity; Quashes notice 

Bombay HC quashes notice/intimation demanding audit of assessee (a private entity) by Central Excise Revenue Audit (CERA) & requiring information/records for the period 2015-16 to 2017-18 to the o...View More

Allows ‘Bills of Entry’ rectification for Tariff correction; directs customs duty reassessment

Bombay HC permits assessee for correction of mistake/error in classification of the goods and amendment of the Bills of Entry (BoE), refers to SC ruling in ITC Ltd.; Notes that inadvertently due to a ...View More

Quashes Tribunal-order allowing redemption of 'restricted goods' imported in excess of DGFT-quota

Kerala HC holds that CESTAT “fell in clear error of law” by allowing redemption of restricted ‘Canadian Green Peas’ imported in excess of prescribed DGFT quota, in lieu of paym...View More

Affirms duty demand on ‘Firewood’ sold as raw material for paper manufacturing

Orissa HC (Cuttack) affirms Sales Tax Tribunal, Full Bench order confirming demand of additional tax u/s 12(4) of Orissa Sales Tax Act on sale of firewood as raw materials for manufacturing of paper, ...View More

Quashes SVLDRS rejection, follows Thought Blurb; Revenue's 'narrow approach' defeats Scheme objective

Bombay HC sets-aside order rejecting declaration of assessee under sub-category  of “audit” within the category of “investigation, inquiry or audit” under  Sabka Vish...View More