High Court Rulings


Railways to reimburse service-tax paid by supplier for tax-inclusive contract pricing entered pre-negative list 

Karnataka HC in an intra-court appeal, sets aside the Single Judge order, and directs the South Western Railway (Respondent) to reimburse the Petitioner supplying wet washing services, all that amount...View More

Quashes CESTAT's appeal rejection for pre-deposit made in wrong account before Integrated portal existence 

Delhi HC allowing assessee’s writ petition, sets aside the CESTAT order vide which assessee’s appeal was returned owing to pre-deposit made in the wrong account, noting that assessee made ...View More

Service tax component not 'consideration' for 'entertainment tax' levy; Allows Dish TV's plea 

Karnataka HC allows Dish TV’s (assessee) revision challenging the inclusion of service tax component in the ‘amount received or receivable’ from the consumers while levying entertain...View More

Upholds Settlement Commission’s order rejecting credit of CVD paid pursuant to DRI investigation 

Delhi HC upholds Settlement Commission’s order rejecting Assessee’s claim of CENVAT credit of Countervailing duty  (CVD) paid on capital goods impor...View More

Quashes duty-drawback demand citing non-submission of claims during CIRP; Follows Ghanshyam ratio 

Bombay HC (at Goa) quashes the order of Asst. Customs Commissioner demanding the sanctioned duty drawback (DD) u/s 75 alongwith interest u/s 75A of Customs Act for non-submission of e-BRCs a...View More

Dismisses Revenue's petition denying additional ITC on stock-transfer for want of revised-return 

Karnataka HC dismisses petitions by Revenue against Karnataka Value Added Tax (VAT) Appellate/KVAT Tribunal order allowing assessee's additional claim of Input Tax Credit (ITC) on goods stock transfer...View More

Second SCN issued on identical facts and issues as first one, but invoking different provisions, invalid 

Delhi HC quashes the second SCN issued u/s 28(4) of the Customs Act, 1962 issued after the SCN u/s 28(1) on the same factual matrix, same issue alleging mis-declaration in respect of same imported goo...View More

Relegates Assessees to post-SCN stage, in challenge to tax imposition on services provided to municipality 

Karnataka HC, in a batch of writ petitions, refuses to interfere with the SCNs issued by the Revenue, but quashes orders passed by the Adjudicating Authority and Appellate Authority in certain cases l...View More

Cannot deny IGST refund despite availing duty drawback; Follows Amit Cotton

Madras HC allows refund claim by assessee-exporter of IGST towards zero rated exports by following a few precedents, one among them is Gujarat HC decision in case of Amit Cotton Industries; Asses...View More

Restrains issuance of further summons basis investigation against vendor noting non-consideration of reply 

Gujarat HC directs withdrawal of summons issued u/s-108 of the Customs Act,1962 by the Commissioner of Customs, who was impleaded in personal capacity, noting failure to consider the reply filed by th...View More