High Court Rulings


Dismisses assessee's challenge to SCN disputing sanctioned 'rebate-claim', directs adjudication on merits

Madras HC dismisses assessee’s writ challenging show cause notice issued u/s 11A of Central Excise Act, 1944 (Act) seeking to recover 'rebate' alleged to be erroneously sanctioned on the premise...View More

Upholds 'interest' & 'penalty' on wrongful credit 'availed', amendment to 'Rule 14' inapplicable retrospectively

HC upholds CESTAT’s order confirming demand of interest in terms of Rule 14 of CENVAT Credit Rules, 2004 (CCR) along with penalty under Rule 15 where assessee failed to reverse CENVAT credit tak...View More

Admits writ seeking Rs. 7 cr CST refund collected by alleged coercion

Bombay HC admits writ petition seeking refund of Central Sales Tax (CST) of Rs. 7.16 crores collected by the State of Maharashtra during investigation visit; Petitioner submits that CST was collected ...View More

Designated Authority's Final Findings rescinding ADD being diametrically opposed to material-on-record, unsustainable

HC sets aside ‘Final Findings’ of Designated Authority (DA) vide Notification No.7/16/2018-DGAD dated January 29, 2019 seeking to rescind/discontinue levy of Anti-Dumping Duty (ADD) on imp...View More

Quashes penalty on goods seized for mere bill-number/date non-mention for stock-transfer

Allahabad HC allows assessee’s revision, sets aside penalty levied u/s 54(1)(14) of U.P. Value Added Tax Act, 2008 for mere non-mention of bill number and date in Form -38 absent any material to...View More

Directs sunset-review initiation for anti-dumping duty continuation where sufficient/justified material available

HC allows assessee’s writ, directs initiation of sunset review for purpose of continuation of existing anti-dumping duty for a further period of 5 years in respect of imports of certain rubber c...View More

Ad-hoc addition to turnover on 'coal' supplied by Society to members, unsustainable

Allahabad HC disallows ad-hoc addition made to taxable turnover of assessee, a registered Society supplying ‘coal’ to brick kilns run by its members; Notes that assessee is not a regular d...View More

Sets-aside Revenue's 'non-speaking' order holding 'e-commerce service provider' as 'dealer', restores assessment 

Bombay HC sets aside orders passed by Assistant Commissioner of Sales Tax u/s 23(4) of Maharashtra Value Added Tax Act, 2002 read with Section 9 of Central Sales Tax Act, 1956 holding that assessee, a...View More

Quashes best-judgment assessment against transporter for non-furnishing consignor/consignee details w.r.t. completed transactions

Allahabad HC set aside Tribunal's order rejecting assessee-transporter’s appeal against liability imposed for non-furnishing details of consignor and consignee of completed transactions by way o...View More

Directs refund of inadvertently paid R&D Cess under repealed Act, allows assessee's writ

Karnataka HC allows refund of R&D Cess (Cess) deposited under the provisions of Research and Development Cess Act, 1986 (Act) subsequent to repeal of such Act w.e.f. April 1, 2017; Notes that asse...View More