High Court Rulings


Rejects SVLDRS application for 'Superior Kerosene Oil', cites exclusion of ‘excisable-goods' regardless GST-levy

Allahabad HC upholds rejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) made for Superior Kerosene Oil (SKO), finds that “non acceptance of the declar...View More

Validates SVLDRS declaration filed under “Investigation, Enquiry or Audit” category, remits matter

Bombay HC allows Assessee’s writ challenging the rejection of its declaration under SVLDR Scheme, 2019, sets aside the rejection order holding that the former was eligible to file the declaratio...View More

Absent discernible ‘reasons to believe’, quashes seizure of goods imported vide BoE amendment

Bombay HC sets-aside seizure memo in respect of goods imported by assessee vide amendment in ‘bill of entry’ (BoE) in its name pursuant to joint-request made by assessee and Original Impor...View More

Condemns Revenue's non-compliance of Single-Judge order directing 'Extra Duty Deposit' refund

Madras HC (Division Bench) dismisses Revenue’s appeal against Single Judge’s order directing refund of Extra Duty Deposit (EDD) on the various Bills of Entry (BoE) of the year 2004 under w...View More

Directs refund of supervision charges levied on storage of non-duty paid goods outside factory

Uttarakhand HC holds Assessee entitled for refund of overtime supervision charges levied in respect of permission given for outside storage of sugar in godown without payment of duty; Explains that Bo...View More

HC:Person bearing duty-incidence alone entitled to refund, denies claim basis credit-note

Madras HC upholds CESTAT, rejects refund of excise duty u/s 11B of Central Excise Act, 1944 basis credit notes issued and dismisses appeal filed by assessee (a GoI undertaking), an oil refinery a...View More

Citing 'natural-justice' violation, sets-aside order denying 'area-based' exemption claim under overlapping notifications

J&K HC allows writ petition challenging order denying availability of benefit (prescribed for additional 25% investment for expansion) under area-based exemption notification on ground of violatio...View More

No extension for filing appeal as granted by Single-Judge, except subject to 50% duty deposit

Madras HC (Division Bench) refuses to extend time limit for filing appeal granted by Single Judge except subject to condition of deposit of 50% of the Service Tax demand; Writ Appeal has arisen agains...View More

Dept. letter intimating 'outstanding-dues' constitutes ‘written-communication’ quantifying amount, DC to accept SVLDRS-application

Bombay HC sets-aside Designated Committee’s (DC) order rejecting SVLDRS application on the ground of being ineligible since investigation was still going on and duty amount was pending for quant...View More

'Outstanding' arrears under Amnesty-Scheme to include ‘all assessment-years’ despite pending Revenue's appeal

Kerala HC observes that “appeal preferred by the Department within the time granted under the Statute cannot be ignored while reckoning the assessment years in which amounts are seen as outstand...View More