High Court Rulings


No extension for filing appeal as granted by Single-Judge, except subject to 50% duty deposit

Madras HC (Division Bench) refuses to extend time limit for filing appeal granted by Single Judge except subject to condition of deposit of 50% of the Service Tax demand; Writ Appeal has arisen agains...View More

Dept. letter intimating 'outstanding-dues' constitutes ‘written-communication’ quantifying amount, DC to accept SVLDRS-application

Bombay HC sets-aside Designated Committee’s (DC) order rejecting SVLDRS application on the ground of being ineligible since investigation was still going on and duty amount was pending for quant...View More

'Outstanding' arrears under Amnesty-Scheme to include ‘all assessment-years’ despite pending Revenue's appeal

Kerala HC observes that “appeal preferred by the Department within the time granted under the Statute cannot be ignored while reckoning the assessment years in which amounts are seen as outstand...View More

Allows SVLDRS-declaration under 'arrears' category after appeal-period expiry, relies on Circular/FAQs

Bombay HC sets aside rejection order by Designated Committee of Assessee’s declaration in Form SVLDRS-1 under ‘arrears’ category with further sub-category of appeal not filed or appe...View More

Order traversing beyond proposals in SCN unsustainable, violative of 'natural-justice' principle

Madras HC quashes order-in-original demanding service tax from a contractor, concurring with Assessee’s submission that order was not in conformity with the proposals made in the SCN and the not...View More

Upholds penalty for misclassification under Duty-Drawback Scheme, rejects 'inadvertence' plea

Madras HC holds Assessee liable to penalty for misclassification of export goods under duty drawback scheme; Perceives that "a mere plea of inadvertence may not absolve the Assessee and grant it immun...View More

Cannot deny 'substantive' right to appeal for not availing supplementary-remedy under sub-ordinate legislation

Bombay HC dismisses Revenue’s appeal, dismisses challenge to appeal allowed by CESTAT against order of Commissioner under Regulation 14(1) of Courier Imports and Exports (Clearance) Regulations,...View More

Penalty proceedings & notices till return of seized documents to assessee, unsustainable 

Kerala HC quashes penalty, notices issued u/s 25(1) of KVAT Act regarding escaped assessment issued on Assessee with a remark that “finding of the State Tax Officer, … in not producing th...View More

SCN-adjudication after long gap of more than decade "untenable in law"

Bombay HC holds the commencement of adjudication proceedings after inordinate delay of 13 years post-issuance of show-cause notices and submission of reply as “untenable in law”, obse...View More

Allows credit on 'Transit mixer' mounted on vehicle for transporting 'ready-mix concrete'

Kerala HC affirms finding of the Tribunal allowing ITC on ‘transit mixture’ fixed in Ashok Leyland chassis purchased by assessee, engaged in manufacture & sale of ready-mix concrete; N...View More