High Court Rulings


Time-barred assessment cannot be re-opened based on CAG audit objections; Allows petitions 

Kerala HC holds that “where the completion of an assessment under the KVAT Act has become time barred by virtue of the limitation provisions under Section 25(1) of the KVAT Act, the Revenue cann...View More

Quashes seizure, confiscation of footwear noticing ‘unexplained inaction’ for over 11 years 

Delhi HC in a batch of writ petitions impugning Show Cause Notices (SCNs) proposing to confiscate footwear, quashes confiscation on finding that “Respondents…have not given any explanatio...View More

Extends CST exemption benefit without Form-C to Iron & Steel manufacturer; Reverses Tribunal' finding

Chhattisgarh HC quashes order of Chhattisgarh Commercial Tax Tribunal by entitling Petitioner (Iron & Steel manufacturer) "for the benefit of exemption without submission of C-Form”; Assesse...View More

Citing ‘unreasonable delay’ in completing proceedings, quashes order reassessing stock-transfers as inter-state sales 

Madras HC, placing reliance on the decision in J M Baxi and Co, rules that unreasonable delay in completing the proceedings would vitiate the same, while setting aside the order of reassessment o...View More

Cement, Steel used in plant constructed by NALCO for electricity generation & distribution eligible to concession 

Orissa HC quashes order of the revisional authority which denied benefit of concessional rate of tax on cement and steel uilized by National Aluminium Co. Ltd. (NALCO) for construction of plant built ...View More

Railways to reimburse service-tax paid by supplier for tax-inclusive contract pricing entered pre-negative list 

Karnataka HC in an intra-court appeal, sets aside the Single Judge order, and directs the South Western Railway (Respondent) to reimburse the Petitioner supplying wet washing services, all that amount...View More

Quashes CESTAT's appeal rejection for pre-deposit made in wrong account before Integrated portal existence 

Delhi HC allowing assessee’s writ petition, sets aside the CESTAT order vide which assessee’s appeal was returned owing to pre-deposit made in the wrong account, noting that assessee made ...View More

Service tax component not 'consideration' for 'entertainment tax' levy; Allows Dish TV's plea 

Karnataka HC allows Dish TV’s (assessee) revision challenging the inclusion of service tax component in the ‘amount received or receivable’ from the consumers while levying entertain...View More

Upholds Settlement Commission’s order rejecting credit of CVD paid pursuant to DRI investigation 

Delhi HC upholds Settlement Commission’s order rejecting Assessee’s claim of CENVAT credit of Countervailing duty  (CVD) paid on capital goods impor...View More

Quashes duty-drawback demand citing non-submission of claims during CIRP; Follows Ghanshyam ratio 

Bombay HC (at Goa) quashes the order of Asst. Customs Commissioner demanding the sanctioned duty drawback (DD) u/s 75 alongwith interest u/s 75A of Customs Act for non-submission of e-BRCs a...View More