High Court Rulings


Curtailment of 'packaged incentives' post GST implementation beyond Commissioner’s power, quashes order

Bombay HC quashes Commissioner’s order curtailing incentives offered under New Package Scheme of Incentives, 1993 (PSI) post implementation of GST regime; Perusing the PSI, states that there was...View More

Dismisses assessee's petition, “Air-Guns/pistols” not “toys”, but taxable as “arms & ammunition” 

Allahabad HC (LB) while answering reference made by Single Bench classifies “air-guns/air-pistols” as “arms and ammunition” under Entry 2 Schedule IV of UPVAT Act, 2008 (Act); ...View More

Upholds 'rebate' claim on goods re-exported 'as such', 'manufacture-in-India' not essential

Allahabad HC holds assessee eligible for rebate in terms of Rule 18 of Central Excise Rules, 2002 r/w Notification No.19/2004 dated September 6, 2004 on removal of LCD panels and parts of coloured tel...View More

'Refund' of ITC towards tax recovered from selling dealer unaffected by 'Amnesty Scheme'

Bombay HC clarifies that the assessee opting for Amnesty Scheme would not have any impact on the disbursement to be made by the State of the tax recovered from the selling dealer which was disallowed ...View More

Quashes Notification cancelling 'used' Form-F as obsolete/invalid

Delhi HC sets aside Notification dated June 18, 2018 issued by the Commissioner (VAT) under Rule 8(10) of CST Delhi Rules cancelling the used F-Forms as obsolete/invalid; Relies upon own ruling in cas...View More

Upholds drawback claim u/s 74 on 'engine' brought in to fly back leased 'aircraft'

Delhi HC holds the assessee-lessor eligible for duty drawback as per Section 74 of Customs Act, where aircraft leased to Kingfisher Airlines (lessee) was detained by customs authorities and assessee s...View More

Settlement Commission not empowered to settle cases involving 'gold' smuggling; allows Revenue's writ

Delhi HC allows Revenues’ writ petition challenging decision of Settlement Commission upon an application filed by assessee in respect of smuggled goods being 'gold'; Notes Revenue’s plea ...View More

Upholds assessment proceedings, rejects assessee's time-bar computation basis notices requiring 'books-of-account'

Rajasthan HC dismisses assessee’s writ challenging action of Assessing Authority in initiating proceedings u/s 25 of Rajasthan VAT Act and passing of ‘assessment order' as being time barre...View More

Quashes CESTAT's order mandating 'notice' for detention before extension of time u/s 110 

Rajasthan HC allows Revenue's appeal, quashes CESTAT’s finding that goods had to be released in the circumstance where no notice was issued before extension of time (for issuing SCN) under provi...View More

Grants time to State to decide on pre-GST incentives w.r.t. Entertainment & Luxury Tax

Bombay HC grants time to Maharashtra State Government to form its view on Petitioner's contention as to State's commitment of waiver of Luxury Tax which cannot be given effect to, due to introduction ...View More