High Court Rulings


Revenue obligated to pay interest on refund, pendency of matter before SC inconsequential

HC upholds CESTAT order allowing interest on refund sanctioned where principal amount was refunded consequent to HC order; Relying upon SC ruling in Ranbaxy Laboratories, CESTAT held that assessee was...View More

Allows export benefit for SEZ supplies despite 'Bill-of-Export' non-availability, sets-aside EPCG Committee's minutes

Bombay HC holds that the absence of 'bill of export' will not lead to denial of the supplies made to SEZ as exports; Notes that Export Promotion Capital Goods (EPCG) Committee rejected assessee's appl...View More

Restricts coercive recovery of 'entertainment-tax' from shareholder of company operating multiplex

Bombay HC stays recovery of Rs. 10.32 crores towards 'entertainment tax' under the Maharashtra Entertainment Duty Act from assessee being a shareholder of the company that owned and operated multiplex...View More

'Financial difficulty cannot justify non-payment', upholds penalty for non-deposit of tax collected

Bombay HC upholds penalty under proviso to Section 78(1) of Finance Act, 1994, holds that "financial difficulties faced by the appellant can never justify the nonpayment of tax to the Government"; Not...View More

Importers from Nepal can opt for old procedure for transhipment; stays Public Notice

HC stays operation of Public Notice (PN) No. 08/2019 dated January 25, 2019 and e-mail dated March 22, 2019 w.r.t. complete stoppage of old procedure (through submission of Customs Transit Declaration...View More

Cash refund of unutilized credit impermissible; SLP dismissal not 'declaration of law'

Larger Bench (LB) of Bombay HC rules in favour of Revenue, holds that cash refund u/s 11B is not permissible when CENVAT Credit on inputs remains unutilized on account of closure of manufacturing unit...View More

'Bona-fide' belief should be explained 'reasonably', upholds SCN despite prior tax, interest payment

Bombay HC dismisses assessee’s appeal, denies benefit of Section 73(3) of Finance Act, 1994 in respect of notice issued u/s 73(1) for non-payment of service tax under GTA service; Observes that,...View More

Court cannot 'make' but only clarify 'law', rejects Builder's plea for 'interest' waiver

Bombay HC dismisses appeal filed by assessee-builder, seeking waiver of interest u/s Section 30(2) of Maharashtra Value Added Tax Act, 2002 (Act) on account of delayed payment of tax; Rejects assessee...View More

Upholds ITC denial to assessee absent verification of tax payment by vendors

Bombay HC dismisses assessee’s appeal against Tribunal’s order denying ITC where evidence of tax being paid by vendors was not forthcoming; Tribunal found that assessee failed to make any ...View More

Directs Revenue to clarify procedure under Exemption Notification for 'gold' re-import

HC directs Revenue to clarify the procedure for availing benefit under Notification No. 25/2001-Customs dated March 1, 2001 which exempts import of Gold and Silver produced out of Copper Anode Slime (...View More