High Court Rulings


Stays Designated-Committee’s statement demanding 'entire service-tax' under Sabka Vishwas scheme

Delhi HC issues notice in writ petition challenging the statement of Designated Committee (DC) issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS scheme) requiring the ass...View More

Invokes doctrine of ‘waiver’ considering Customs Broker/Licensee's voluntary action w.r.t. limitation aspect

Madras HC set aside the CESTAT order which had stated that revoking the Customs Broker License of the assessee was beyond the statutory limitation period prescribed under Customs Broker Licensing Regu...View More

HC : Allows Revenue's appeal, Customs Authority's 'licence suspension' not 'administrative' but 'adjudicative order'

Madras HC holds that Revenue can prefer an appeal against the order passed by the Customs / Licensing Authority under Customs House Agents Licensing Regulations, 2004 (CHALR Regulations) as said order...View More

Upholds Purchasing dealer's right to purchase HSD at concessional-rate post-GST, quashes 'discriminative' Circular 

Madras HC dismisses Revenue’s writ-appeal, observes that Purchasing dealer’s right to purchase goods at concessional rate by using Form ‘C’ declaration u/s 8(1) r/w Section 8(3...View More

Appeal pertaining to ‘excisability’ maintainable before SC, legislature intends no overlapping jurisdictions

Madras HC dismisses Revenue’s appeals in respect of matter involving excisability of goods, upholds assessee's preliminary objection relating to maintainability of appeal before it u/s 35G of Ce...View More

Unjust enrichment principle inapplicable to differential duty paid post-sales, allows refund

Madras HC allows writ directing Revenue to refund the amount of differential duty paid under protest observing that the incidence of duty has not been passed on; Notes that the Notification prescribin...View More

Tribunal to decide pending appeal challenging withholding of Form-C alleging misuse, dismisses writ

Bombay HC dismisses writ, directs Tribunal to pass an order regarding issuance of Form-C on merits noting that assessee’s appeal against order imposing penalty is pending before the Tribunal; No...View More

Adjustment entry for CENVAT credit restoration cannot be denied irrespective of limitation

Madras HC rejects denial of refund of duty claimed by way of restoration of CENVAT credit on ground of limitation, concurs with the views expressed by various High Courts; Accepts assessee’s sub...View More

Registration cancellation without according/assigning satisfactory explanation/reason 'unsustainable', quashes order

HC quashes and set aside the order for cancellation of registration under the Central Sales Tax Act, 1956 (CST Act), being passed in violation of the ‘principles of natural justice’; Asses...View More

ITC denial on goods cleared to SEZ-unit outside State 'untenable', relegates matter

HC holds that input tax credit (ITC) cannot be denied on inputs utilised in manufacture of internal combustion engine & cleared to Special Economic Zone (SEZ) outside the State u/s 8(6) of Central...View More