High Court Rulings


Quashes proceedings initiated after 19 years, emphasizes on time-limit adherence for SCN adjudication

Gujarat HC quashes SCN proceedings initiated after a long gap absent any reason put-forth by the Department attributable for delay caused in adjudicating the matter; Notes assessee’s contention ...View More

Rejects injunction relief for demurrage/penal charges waiver by CFSs amidst lock-down

Delhi HC dismisses injunction application requiring Container Freight Stations (CFSs) to waive demurrage, ground rent, container detention charges etc. till the lockdown is functional and to permit tr...View More

DGFT's Public Notice disallowing Advance Authorization issuance amounting to FTP provision amendment, 'illegal'

Delhi HC quashes Public Notice No.35/2015-2020 dated September 26, 2019 disallowing issuance of Advance Authorization for the import of Gold Bars where export item is “Gold Medallions and Coins"...View More

Petitioner cannot re-agitate eligibility under DFCE scheme having obtained an adverse SC order

Delhi HC dismisses writ filed against the order holding the assessee ineligible for benefit under Duty Free Credit Entitlement Scheme (DFCE) in view of SC decision which held against the Petitioner; T...View More

Directs release of goods for re-export, quashes communication requiring bank-guarantee on IGST

Gujarat HC directs release of goods (i.e. re-chargeable battery for torch and emergency light etc.) for re-export which were seized by DRI on ground of mis-declaration/under-valuation; Quashes communi...View More

C-Form filed belatedly cannot be rejected, Remits matter for Tribunal's consideration

Karnataka HC remands the matter back to the Appellate Tribunal to reconsider the applications submitted by the assessee for production of C-Forms as well as original C-Forms; Citing absence of suffici...View More

'Sale' includes 'deemed-sale', value of paper/consumables/chemicals excludible from 'Photography service'

MP HC rules that value of photographic paper and consumables cannot be included in the value of photography service for the purposes of imposition of service tax; Deciding against the assessee, CESTAT...View More

No 'value-addition' while repacking medicines received from laboratories, sold without altering MRP

Madhya Pradesh HC declines the admission of appeal against the order passed by CESTAT that there was ‘no value addition’ in repacking the goods (medicines) received from manufacturers and ...View More

Dismisses 'Review Application' finding no error apparent on face of record warranting interference

Gujarat HC dismisses Revenue’s review application against ‘appeal dismissal’ on maintainability ground in light of the provisions of Section 35G r/w 35L of Central Excise Act, 1944 a...View More

Upholds 'limitation period' applicability to Exporter's 'accumulated CENVAT refund claim' under Rule 5

Karnataka HC (Bengaluru) affirms CESTAT, holds that refund claim of unutilized/accumulated credit under Rule 5 of CENVAT Credit Rules, 2004 (CCR) is subject to limitation prescribed under Section 11B ...View More