High Court Rulings


Petitioner cannot re-agitate eligibility under DFCE scheme having obtained an adverse SC order

Delhi HC dismisses writ filed against the order holding the assessee ineligible for benefit under Duty Free Credit Entitlement Scheme (DFCE) in view of SC decision which held against the Petitioner; T...View More

Directs release of goods for re-export, quashes communication requiring bank-guarantee on IGST

Gujarat HC directs release of goods (i.e. re-chargeable battery for torch and emergency light etc.) for re-export which were seized by DRI on ground of mis-declaration/under-valuation; Quashes communi...View More

C-Form filed belatedly cannot be rejected, Remits matter for Tribunal's consideration

Karnataka HC remands the matter back to the Appellate Tribunal to reconsider the applications submitted by the assessee for production of C-Forms as well as original C-Forms; Citing absence of suffici...View More

'Sale' includes 'deemed-sale', value of paper/consumables/chemicals excludible from 'Photography service'

MP HC rules that value of photographic paper and consumables cannot be included in the value of photography service for the purposes of imposition of service tax; Deciding against the assessee, CESTAT...View More

No 'value-addition' while repacking medicines received from laboratories, sold without altering MRP

Madhya Pradesh HC declines the admission of appeal against the order passed by CESTAT that there was ‘no value addition’ in repacking the goods (medicines) received from manufacturers and ...View More

Dismisses 'Review Application' finding no error apparent on face of record warranting interference

Gujarat HC dismisses Revenue’s review application against ‘appeal dismissal’ on maintainability ground in light of the provisions of Section 35G r/w 35L of Central Excise Act, 1944 a...View More

Upholds 'limitation period' applicability to Exporter's 'accumulated CENVAT refund claim' under Rule 5

Karnataka HC (Bengaluru) affirms CESTAT, holds that refund claim of unutilized/accumulated credit under Rule 5 of CENVAT Credit Rules, 2004 (CCR) is subject to limitation prescribed under Section 11B ...View More

Directs Municipal Corporation to release amount withheld wrongly for a non-existent service-tax

Delhi HC holds Municipal Corporation’s Act of withholding/deducting the amount payable to Petitioner, on the alleged ground that service tax is not applicable on service of waste collection or d...View More

Allows Rule 6(3) benefit when clearance of dutiable goods undisputed, dismisses Revenue's appeal

P&H HC dismisses Revenue’s appeal, holds that assessee cannot be denied benefit of Rule 6(3) of CENVAT Credit Rules, 2004 (CCR) where the goods (i.e. pipes) manufactured were cleared on paym...View More

Upholds Single Judge order allowing ITC of tax paid by purchasing dealer pre-Jan 2016

Madras HC (Division Bench) upholds Single Judge order allowing ITC of tax paid by assessee (purchaser) in terms of un-amended Section 19(1) of Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) as exist...View More