High Court Rulings


HC : Holds assessee, a recipient of service rendered by Intermediary & Foreign Bank w.r.t. bank-guarantee

Madras HC holds the assessee liable to service tax under ‘Banking or other Financial services’ (BoFS) in respect of service rendered by intermediary Bank as well as the Banker at Iraq...View More

Appeal disputing auto-parts valuation basis retail-sale price not maintainable before HC

Madras HC dismisses appeal pertaining to valuation of excisable goods with reference to retail sale price (RSP) on the ground of maintainability granting "liberty to the Assessee to prefer such appeal...View More

Quashes IGST levy on vessel imported under pre-GST era, BoE filing-date inconsequential

AP HC quashes the Notice demanding IGST on import of vessel which took place in 2012 (when the applicable duty was ‘NIL’) on the basis that the manual Bill of Entry was filed in 2018; Obse...View More

Dismisses writ challenging 'demurrage' charged by CELEBI, a Customs Cargo Service Provider

HC hold that CELELBI, Customs Cargo Services provider, as defined in clause (b) of Regulation 2 of Handling of Cargo in Customs Areas Regulations, 2009 (Regulations), can charge demurrage, on goods (u...View More

Directs consideration of matter under SVLDRS involving a case of confiscation & redemption fine

Gujarat HC stays order of Designated Committee rejecting application/declaration on ground that confiscation and redemption fine are not covered under the Sabka Vishwas (Legacy Dispute Resolution) Sch...View More

Cannot deny benefit promised under Industrial Policy citing delayed issue of notification

Jharkhand HC holds that belated issuance of the follow-up notification would not stand in the way of the industrial units getting benefit for the period as promised by the State Government under the J...View More

Sale proximate to receipt of goods from Principal cannot be presumed as 'inter-state-sale'

HC allows the writ petition, holds that sale of goods by agent immediate/proximate to the receipt of goods from the Principal is not a ground to treat the stock/branch transfer as an inter-state sale;...View More

'Scrapping' different from "re-made", "refined" or "re-conditioned", derides CESTAT for incorrect Rule 16(1) interpretation

Allahabad HC allows Revenue’s appeal, holds that CESTAT was clearly misdirected in law in its interpretation of Rule 16(1) of the Central Excise Rules, 2002 by unlawfully including “scrapp...View More

Power to re-open assessment subject to limitation, however, upholds turnover based escaped-income assessment

Kerala HC upholds the retrospective operation of Section 42(3) of Kerala VAT Act, however declares that the power to re-open assessments under the said provision cannot be exercised in relation to suc...View More

Export Benefit not deniable for mere technical lapse when intention to claim reward clear

Kerala HC quashes denial of export benefit for a mere technical lapse on the part of the Exporter in not ticking a particular box in the web portal; Observes that the assessee inadvertently failed to ...View More