High Court Rulings


Reimbursement of Senior Counsel's fee for representing clients in Courts, not taxable 

HC quashes service tax demand in respect of reimbursements made by clients towards fees paid to Senior Counsel for representation in Courts; Refers to Division Bench ruling in Intercontinental Consult...View More

Dismisses writ for directing Govt. to issue 'special order' exempting import-duty on 'garlic' 

HC dismisses assessee’s writ petition for direction to Central Govt. to issue ‘special order’ u/s 25(2) of Customs Act for granting relief/exemption from payment of duty on import of...View More

Upholds proportionate input service credit reversal by auto-dealer on 'trading activity' pre-2011 

HC dismisses assessee’s appeal against CESTAT order which upheld reversal of proportionate credit by automobile dealer on input service attributable to trading activity pre-2011 in terms of CENV...View More

Dismisses challenge to penalties for smuggling 'prohibited' gold; Finds proper service of notice 

HC dismisses challenge to imposition of penalties u/s 112 and 114AA of Customs Act for smuggling of gold into the country, thereby rejecting plea of assessee, a Dubai based NRI, that adjudication orde...View More

Quashes time barred notices; Cannot apply extension for assessment completion to 'proceedings initiation' 

HC allows assessee’s writ appeal, sets aside assessment notices issued beyond limitation period prescribed u/s 25(1) of Kerala VAT Act absent initiation of proceedings within such period; Referr...View More

Allows drawback pursuant to rate revision; Condones delay in filing 'supplementary claims'

HC allows drawback against supplementary claims filed after 12 months period as stipulated under Rule 15 of Drawback Rules, pursuant to revision of rates by Central Govt. in respect of goods exported ...View More

Stays 'service tax' recovery on 'royalty' paid/deposited under Oilfields Regulation & Development Act 

HC grants interim stay of service tax on 'royalty' paid/deposited under provisions of Oilfields (Regulation and Development) Act, 1948; Notes assessee’s reference to similar cases pending before...View More

Quashes 'bank-account' attachment pending assessment completion, where 'stock' covering estimated liability attached 

HC lifts attachment of assessee’s bank account over dispute in matter of inter-state sales made at concessional rate; Revenue, stating that registration of purchasing dealer situated outside Sta...View More

Allows refund, erroneous depiction of excess credit as carry-forward cannot preclude basic claim 

HC allows refund claim of assessee, engaged in execution of works-contract, of excess credit which was inadvertently reflected as ‘carry forward’ in next tax period return instead of &lsqu...View More

Allows 'TED' refund on non-ICB supplies to EOU for pre-FTP amendment period

HC allows refund of Terminal Excise Duty (TED) in respect of goods (i.e. PVC insulated wires and cables) manufactured and supplied by assessee to 100% EOU under non-ICB route, in terms of Para 8.3(c) ...View More