High Court Rulings


Tax appeals to be filed before bench allotted to district where dispute arose 

HC holds that tax appeals arising u/s 130 of Customs Act and Section 35G of Central Excise Act are to be filed before bench allotted to district where dispute arose; Remarks, newly inserted Chapter XX...View More

Completion of 'New Shipper Review' investigation for dumping margin determination, beyond 18 months, time-barred

HC observes that time period for new Shippers review initiated under Rule 22 of Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination ...View More

Absent consideration of Limitation Act principles, rejection of appeal filed beyond statutory period untenable

HC quashes CESTAT’s order which had upheld rejection of assessee’s appeal before Commissioner of Central Excise (Appeals) on ground of delay in filing same beyond statutory period provided...View More

Upholds rebate on ‘Gutkha’ export, prohibition on sale, storage, thereof within NCT irrelevant

Delhi HC quashes Revisional authority's order, allows rebate on export of ‘gutkha’ in terms of Rule 18 of Central Excise Rules, 2002 (Rules) r/w Notification No. 19/2004 and No. 32/2008; R...View More

Delhi HC reverses CESTAT LB, allows credit to telecom infrastructure companies 

HC allows CENVAT credit on towers, parts thereof and prefabricated shelters, for provision of output 'telecommunication service', finds Bombay HC judgments in Bharti Airtel Ltd. and Vodafone India con...View More

'Pioneer Units' entitlement under 'Packaged Incentive Scheme' not restricted to 'proportionate incentives'

HC allows full exemption from tax in respect of entire turnover to assessee, engaged in manufacturing PVC Plastic Pipes, Pipe fittings, etc. and holding an certificate of eligibility/entitlement as a ...View More

Extends concessional rate on HSD purchases against 'Form C', un-amended Section 8(3) benefit should continue 

HC allows assessee, engaged in mining of lime stone and manufacture of cement, to download ‘C’ Forms and avail benefit of concessional rate of tax u/s 8(3) of Central Sales Tax (CST) Act, ...View More

Admonishes Commissioner for non-observance of judicial discipline and binding CESTAT order, imposes cost 

HC admonishes Commissioner for rejecting assessee’s refund claim on export of services despite CESTAT's order for previous period in assessee’s favour; Notes that said order was passed by ...View More

Condemns Revenue’s 'casual' appeal filing approach, requests CBIC for 'Standard Operating Procedure' 

HC condemns Revenue’s casual approach of filing appeals while observing that it does not expect Revenue to file appeals as a matter of ritual and withdraw it when it comes up for hearing before ...View More

Directs Form-C issuance towards petro-products procurement, follows own ratio

HC disposes assessee's writ in the matter of issuance of C-forms for purchase of petroleum products and refund of excess tax paid; Grants relief to assessee while taking note of assessee's reliance up...View More