High Court Rulings


Dismisses writ appeal on ground of delay in filing appeal against Single Judge order 

Dismisses writ appeal on ground of delay in filing appeal against Single Judge order ...View More

Directs processing Sanofi's rebate claim inadvertently filed before officer different from prescribed authority

Gujarat HC directs appropriate authority (AA) to process the rebate claim filed by Assessee under Rule 9 of Central Excise Rules, 2002 after Assessee inadvertently filed the claim before jurisdictiona...View More

No interest, penalty imposable for IGST non-payment pre-Finance Act amendment: Reads down Circular 

Bombay HC quashes order seeking to recover interest, penalty and redemption fine vis-a-vis importers who have paid or willing to pay IGST post re-assessment of Bill of Entry (BoE) for non-compliance w...View More

‘Interest a measure of recompense for refund payable’; Directs to return excess tax 

Jharkhand HC in matter pertaining to denial of refund of excess tax amount, issues direction regarding payment of interest at 6% over and above total principal amount “from the expiry of 90 days...View More

Quashes entry-tax recovery on IMFL from United Spirits; Follows binding State Circular 

Allahabad HC allows writ petition by United Spirits Ltd. (USL/assessee), modifies the assessment order passed by Addl. Commr. (A), states that, no recovery of entry-tax on Ind...View More

Upholds ITC reversal on sales made to manufacturer-exporters against Form-E 

Allahabad HC dismisses assessee’s revision, upholds the ruling of Commissioner Tax Tribunal, Meerut that upheld the reversal of ITC availed by assessee for sales (Mild Steel Pipe) made to manufa...View More

Quashes retrospective demand sans notice; Directs to consider application for re-approval of labels 

Bombay HC quashes retrospective duty demand created against manufacturer of apple cider on finding that same has been issued ‘without notice’; Assessee is manufacturing different kinds of ...View More

Importer gets refund with compensation for lackadaisical approach of Customs in releasing perishable 'Kiwi'

Punjab & Haryana HC allows refund of 100% customs duty to importer noticing delay by Customs Authorities in releasing Kiwi, ‘a high valued fruit’ with limited shelf life; Assessee...View More

Negates benefit under SVLDRS sans evidence to prove remittance through Cenvat- Credit; Dismissed writ 

HC dismisses Assessee’s writ petition seeking to quash the SVLDRS-3 issued by the Revenue seeking additional payment of Rs 1.25 Crores; Rejecting contentions and calculations made by the Assesse...View More

Quashes Notification and Circular making importer liable to service-tax on ocean- freight under RCM 

Bombay HC quashes Notifications Nos.14/2017-ST, 15/2017-ST and 16/2017-ST and Circular No.206/4/2017-ST, making the importer liable to Service-tax under the Reverse Charge Mechanism (RCM) on Ocean Fre...View More