High Court Rulings


Delhi HC dismisses Revenue’s appeal against CESTAT order citing 6-year unexplained delay 

Delhi HC dismisses Revenue’s appeal filed under Section 35G of the Central Excise Act, 1944 against the 2018 CESTAT order, noting that the order was pronounced in the presence of the Department&...View More

Permits appeal to Tribunal beyond limitation, excluding time spent before wrong forum in good faith 

Karnataka HC permits the Assessee to approach the Karnataka Appellate Tribunal against the suo motu revision order passed u/s 63A of the KVAT Act beyond the limitation period, noting that the Assessee...View More

Upholds CESTAT-order granting compensatory interest on delayed refund to Vedanta; Reduces rate to 6% 

Orissa HC, while upholding the CESTAT’s competence to award compensatory interest on delayed refund, observes that “… the pith and substance of the case leaves no ambiguity that the...View More

Once entire demand/penalty are recovered, no need to make pre-deposit; Restores appeal before CESTAT 

Madhya Pradesh HC restores Assessee’s appeal before CESTAT, which had been dismissed for non-payment of the statutory pre-deposit under Section 35F of the Central Excise Act; Court observes that...View More

No ‘first sale’ in selling scraps items independently after segregation; Sales tax justifiably dropped 

Telangana HC upholds the Sales Tax Appellate Tribunal order that set aside sales tax levy on sale of scraps items independently after segregation pursuant to purchasing of the the said scrap; HC obser...View More

Buyer not liable for seller’s non-remittance of output-tax; Revenue to act against defaulting vendor 

Madras HC setting aside Sales Tax Appellate Tribunal order, quashes purchase tax levy u/s 7A of the Tamil Nadu General Sales Tax Act (TNGST) on Light Roofings Ltd (Assessee) for the AYs 1993-94 to 199...View More

Second SCN premised on ‘changed law’ impermissible; Adjudication after 16 years time-barred 

Allahabad HC quashes SCN issued to Assessee seeking recovery of Rs. 3.06 crores (approx.) and interest on the allegation that Additional Excise Duty (AED) credit was wrongly used for payment of Basic ...View More

VAT Tribunal’s non-consideration of key appeal grounds violates natural justice; Remands matter 

Gujarat HC sets aside Gujarat VAT Tribunal’s order for non-consideration of appeal grounds, and reaffirms that “it is a fundamental proposition of law that the other side should be heard a...View More

Food supplied by Taj Residency to Indian Airlines for in-flight catering taxable at concessional rate 

Telangana HC, granting relief to Taj Residency (Assessee), dismisses Revenue’s tax revision against the order of Sales Tax Appellate Tribunal, Hyderabad, holding that for AYs 1997–98, the ...View More

Denial of cross-examination not natural justice violation when Assessee fails to cooperate with proceedings 

Delhi High Court dismisses the assessee’s plea of natural justice violation against DGGI Mumbai’s demand order over alleged clandestine pan masala manufacture in Dabri, observing that &ldq...View More