High Court Rulings


Permits utilisation of CENVAT credit for mandatory pre-deposit payment, dismisses Revenue's appeal

Gauhati HC disposes Revenue’s appeal against order of CESTAT which allowed utilization of CENVAT credit for payment of mandatory pre-deposit u/s 35F of Central Excise Act, 1944; Notes assessee&r...View More

Quashes e-tender allotted for video-scope supply/installation where 'custom-duty' column was left blank

Delhi HC sets aside Letter of Award in favour of successful bidder w.r.t. e-tenders floated for supply, installation and maintenance of videoscopes at various field formations of CBEC, noting that suc...View More

Denying/altering/modifying exemption already granted to new unit under Eligibility Certificate, unsustainable

HC reverses Tribunal’s order which had confirmed the assessment orders whereby assessee’s exemption claim in respect of ‘new unit’ made on strength of Eligibility Certificate (...View More

Completed assessment cannot be reopened basis subsequent SC judgment absent any new material

Allahabad HC quashes reassessment proceedings initiated on the basis of SC judgment in L&T holding assessee-builder liable to tax as a works-contractor; States that “subsequent judgement of ...View More

HC imposes stay on CAG order calling for Service Tax audit

Gujarat HC imposes a stay on Comptroller and Auditor General of India (CAG) order calling upon the Petitioner to submit Service Tax audit at the hands of the officers of the CAG; Refers to OWS Warehou...View More

Quashes Circular denying Form-C issuance post GST, follows consistent view of other HCs

Jharkhand HC allows assessee’s writ, quashes Circular dated October 11, 2017 denying Form C issuance on purchase of items specified u/s 2(d) of Central Sales Tax Act, 1956 (CST Act) post GST; Re...View More

'Appeal-pendency period' not excludible for computing interest on refund arising post assessment 

HC holds assessee entitled to interest on delayed refund u/s 54(1)(aa) of Gujarat Sales Tax Act, 1969 (Act) for the assessment year 1994-95 from the date of payment of tax (after the closure of accoun...View More

Refutes granting stay of favourable CESTAT order passed under CHA Regulations, 2004

Bombay HC refuses to grant stay of CESTAT order which held that Commissioner’s order to the extent it does not suspend or cancel Custom House Agent (CHA) license is not an ‘adjudicating or...View More

Quashes order passed after assessee's appeal withdrawal absent instruction from Commissioner to authority

Allahabad HC quashes order of Tribunal and First Appeal Authority referable to Section 55(5) of UPVAT Act after the assessee filed an application to withdraw appeal sans any request made by the Commis...View More

Dismisses PIL challenging vires of legislation, incompetency of 'Appellate Authority' elusive 'cause-of-action'

Bombay HC dismisses Public Interest Litigation (PIL) challenging deletion of Section 29(5) from Goa Value Added Tax Act, 2005 (GVAT) that has taken away the earlier vested powers to make best judgment...View More