High Court Rulings


Writ remedy not invokable for mere non-consideration of Circulars by Adjudicating Authority

Madras HC dismisses assessee’s writ, directs filing regular appeal before CESTAT in dispute challenging adjudication order confirming service tax demand on cash calls received from mining and ex...View More

Follows 'Mundra Ports' ruling, amendment in CENVAT Credit Rules not 'clarificatory'/'retrospective'

Chattisgarh HC rules against the Revenue while disposing a batch of appeals pertaining to eligibility to CENVAT credit on structural items i.e. angles, joists, beams, bars, plates, etc. used for fabri...View More

Condones 486 days delay in filing appeal by Revenue, remits matter to CESTAT

Delhi HC allows Revenue’s application for condonation of delay of around 486 days and remits matter to CESTAT for reconsideration on merits, relies on own decisions in Col. Sanjeev Sethi and For...View More

Settlement-Commission not parallel Adjudicating-Authority, quashes order settling case under SCN w.r.t. clandestine removal 

Delhi HC holds that, “Settlement Commission fell into serious error of jurisdiction, in settling the case arising from the Show Cause Notice” (SCN) alleging clandestine removal of finished...View More

Circulars issued contrary to CESTAT rulings in respect of consignments pending clearance "illegal"

Delhi HC holds that CBIC Circular No. 450/67/2019-Cus.IV dated May 31, 2019 directing that import of consignment pending clearance at ports and airports, should be dealt with in terms of FTP 2015-2020...View More

Writ petition challenging 'revision notice' without filing objections 'pre-mature', vacates Single Judge order

Madras HC dismisses assessee’s writ appeal, finds challenge to revision notice issued by Assessing Officer (AO) by filing writ petition without filing objections to notices as “premature&r...View More

Condemns Tribunal's non-reasoned approach while determining taxability of rentals charged for telephone

Allahabad HC disposes assessee’s revision application preferred against order of Commercial Tax Tribunal which confirmed demand of tax on transfer of right to use telephone instruments provided ...View More

Notification enforceable from date of its publication in Official Gazette, not 'typed date' 

Delhi HC allows assessee’s writ, holds that Notification Nos. 24/2015- 2020 and 25/2015-2020 and Public Notice No. 20/2015-2020 issued by DGFT, all dated August 25, 2017, would not apply to impo...View More

Sets-aside Tribunal's order classifying 'spent malt' as 'unclassified goods', not as 'cattle fodder'

HC allows asessee’s revision, observes that Tribunal erred in classifying ‘spent malt’ obtained from brewer’s grains as unclassified goods and not as cattle fodder, which was n...View More

Quashes Notification declaring Form-C as obsolete & invalid, however, allows investigating suspicious transactions 

Delhi HC quashes Gazette Notification No. D.L. 3302/99 dated February 23, 2018 declaring Form-C downloaded and issued by buyer as obsolete and invalid in respect of declared goods (i.e. iron & ste...View More