High Court Rulings


Citing system fault, directs FORM-F issuance for own goods sent for job-work

HC directs Revenue to issue FORM-F for the period prior to 2012-13 in relation to assessee’s own goods sent outside State of Delhi for job work; Finds that when the assessee filed its original r...View More

Reverses Tribunal order, upholds 5% rate for ‘Jute Sutli’; Holds 2002 notification clarificatory

Allahabad HC sets aside order of Trade Tax Tribunal, holds that sale of 'Jute Sutli' imported from Nepal is taxable at the rate 5% and not 20% for assessment year 2001-02; Holds State Govt notificatio...View More

Allows CENVAT credit on ‘inputs’ used for structural support for pre 2009 years

Allahabad HC dismisses Revenue’s appeal, confirms CESTAT order allowing CENVAT credit for year 2004-05 and 2005-06, with respect to duty paid on goods used as structural support to capital goods...View More

Transfer of 'Cinematograph film' exhibition rights to TV-channels, not 'IPR' service

HC allows batch of writ petitions filed by producers/purchasers of cinematograph films, holds that assignment of part copyright in cinematograph films to television channels is not taxable under &lsqu...View More

Settlement Commission justified in setting aside extended period demand sans duty-evasion intent 

HC dismisses Revenue’s writ, finds no infirmity in Settlement Commission’s order quashing invocation of extended period under Section 11 A of Central Excise Act demanding differential duly...View More

Follows SC ratio, directs refund of Education Cess to unit located in Northeast

HC directs Revenue to refund Education Cess as well as Secondary & Higher Education Cess collected along with excise duty, to the assessee enjoying area-based exemption under Notification No. 20/2...View More

Allows CVD, service-tax credit set-off against 'deemed manufacture' liability, relies upon SC ratio

HC sets aside Settlement Commission’s order, allows adjustment of CVD paid on imported tiles and CENVAT credit of service tax against admitted duty liability in respect of re-packing/altering MR...View More

Mother's demise not ‘extraordinary circumstance’ for condoning 253 days delay in filing appeal

HC dismisses assessee’s appeal, upholds Single Judge findings that delay of 253 days in filing appeal before Commissioner (Appeals) cannot be condoned; Rejects assessee’s plea that demise ...View More

DGGSTI’s search under GST regime basis requisite evidence indicating duty evasion, justified

HC dismisses assessee’s writ challenging action of DGGSTI (formerly DGCEI) in conducting search in petitioner’s premises where Revenue found evidence for alleged evasion of central excise ...View More

Allows input tax refund to dealer, default assessment order passed during claim processing unsustainable

HC allows refund along with interest to dealer of shoe accessories u/s 38(3)(ii) of Delhi Value Added Tax Act, 2004 (DVAT) on account of output tax liability being less than input tax where such claim...View More