High Court Rulings


Admits writ seeking Rs. 7 cr CST refund collected by alleged coercion

Bombay HC admits writ petition seeking refund of Central Sales Tax (CST) of Rs. 7.16 crores collected by the State of Maharashtra during investigation visit; Petitioner submits that CST was collected ...View More

Designated Authority's Final Findings rescinding ADD being diametrically opposed to material-on-record, unsustainable

HC sets aside ‘Final Findings’ of Designated Authority (DA) vide Notification No.7/16/2018-DGAD dated January 29, 2019 seeking to rescind/discontinue levy of Anti-Dumping Duty (ADD) on imp...View More

Quashes penalty on goods seized for mere bill-number/date non-mention for stock-transfer

Allahabad HC allows assessee’s revision, sets aside penalty levied u/s 54(1)(14) of U.P. Value Added Tax Act, 2008 for mere non-mention of bill number and date in Form -38 absent any material to...View More

Directs sunset-review initiation for anti-dumping duty continuation where sufficient/justified material available

HC allows assessee’s writ, directs initiation of sunset review for purpose of continuation of existing anti-dumping duty for a further period of 5 years in respect of imports of certain rubber c...View More

Ad-hoc addition to turnover on 'coal' supplied by Society to members, unsustainable

Allahabad HC disallows ad-hoc addition made to taxable turnover of assessee, a registered Society supplying ‘coal’ to brick kilns run by its members; Notes that assessee is not a regular d...View More

Sets-aside Revenue's 'non-speaking' order holding 'e-commerce service provider' as 'dealer', restores assessment 

Bombay HC sets aside orders passed by Assistant Commissioner of Sales Tax u/s 23(4) of Maharashtra Value Added Tax Act, 2002 read with Section 9 of Central Sales Tax Act, 1956 holding that assessee, a...View More

Quashes best-judgment assessment against transporter for non-furnishing consignor/consignee details w.r.t. completed transactions

Allahabad HC set aside Tribunal's order rejecting assessee-transporter’s appeal against liability imposed for non-furnishing details of consignor and consignee of completed transactions by way o...View More

Directs refund of inadvertently paid R&D Cess under repealed Act, allows assessee's writ

Karnataka HC allows refund of R&D Cess (Cess) deposited under the provisions of Research and Development Cess Act, 1986 (Act) subsequent to repeal of such Act w.e.f. April 1, 2017; Notes that asse...View More

Quashes 'seizure' effected 2 years after re-import of vehicle availing Exemption Notification benefit

HC holds Revenue’s extreme action of seizure of re-imported vessel after lapse of about 2 years from date of issuance of 'out of charge' order without putting assessee to ‘notice’ as...View More

Dismisses writ challenging shifting of Chief Commissioner's Office from Shillong to Guwahati

Meghalaya HC dismisses challenge to Notification No. 13/2017 -Central Excise (N.T) dated June 9, 2017 and Circular dated February 20, 2019 issued by Joint Commissioner, Shillong with regard to shiftin...View More