High Court Rulings


No CENVAT credit reversal for sugar manufacturer w.r.t. electricity generated from bagasse

Delhi HC rules in favour of the assessee, rejects Revenue's stand that assessee should have reversed CENVAT Credit for inputs used in generation of electricity in terms of Rule 6(3)(i) of CENVAT Credi...View More

Rejects First Appellate Authority’s appeal dismissal for “disputed” amount non-payment , remands matter

Bombay HC holds First Appellate Authority’s (FAA) refusal in entertaining assessee’s appeal on the ground of non-payment of “disputed” tax and penalty amount u/s 28(3)(a) of Go...View More

State-established University not a corporation/undertaking, TDS provisions inapplicable on works-contract awarded

Allahabad HC holds the assessee, a University, not liable to deduct tax at source on works-contracts awarded by it under provisions of Section 8-D(1) of U.P. Sales Tax Act, 1948, consequently declares...View More

Upholds Single Judge's dismissal of writ against re-opening assessment w.r.t. mobile/laptop chargers

Rajasthan HC upholds dismissal of writ petition against re-opening of assessment order under Rajasthan Value Added Tax, 2003 (RVAT/Act) for determining taxability of charger/adapter, battery, earphone...View More

Mandatory pre-deposit requirement for entertaining appeal cannot be waived, upholds Single Judge

Uttarakhand HC upholds Single Judge order rejecting assessee’s plea for waiver/exemption of pre-requisite of depositing 7½ percent of disputed duty for entertaining an appeal stipulated u...View More

Transportation expenses incurred on own account not includible for Entry-Tax valuation

Allahabad HC holds CESTAT’s direction of remand for working out the total expenses incurred by the assessee on own account towards transportation of coal for arriving at value of coal in terms o...View More

Denial of EO fulfillment benefit on SEZ supplies for mere bill-of-export non-supply, untenable

Bombay HC holds denial of benefit of export obligation (EO) fulfillment in respect of supplies made to SEZ on ground on failure to furnish ‘bill of export’, as unsustainable; Observes that...View More

Quashes SCN holding drawback on export goods as erroneous/excess and re-determining value

P&H HC allows assessee’s writ, quashes show cause notice (SCN) issued after a period of 5 years, seeking to hold drawback as erroneous or excess absent any mechanism under Customs Act, 1962 ...View More

Permits utilisation of CENVAT credit for mandatory pre-deposit payment, dismisses Revenue's appeal

Gauhati HC disposes Revenue’s appeal against order of CESTAT which allowed utilization of CENVAT credit for payment of mandatory pre-deposit u/s 35F of Central Excise Act, 1944; Notes assessee&r...View More

Quashes e-tender allotted for video-scope supply/installation where 'custom-duty' column was left blank

Delhi HC sets aside Letter of Award in favour of successful bidder w.r.t. e-tenders floated for supply, installation and maintenance of videoscopes at various field formations of CBEC, noting that suc...View More