High Court Rulings


Credit to dealer's account towards spares replacement under automobile manufacturer's warranty, taxable 

HC holds that credit received in dealer’s ‘Spare Part Account’ towards replacement of parts under automobile manufacturer’s warranty scheme, should be treated as actual ‘...View More

Allows provisional release of detained goods where 'origin' under investigation for exemption entitlement 

Bombay HC allows provisional release of detained imported goods upon execution of bond equal to 100% of assessable value and furnishing of bank guarantee of Rs. 1.40 Cr, which would be kept alive till...View More

Allows SAD refund; Invoice declaration of CENVAT credit inadmissibility mere procedural condition

HC dismisses Revenue appeal, allows refund of Special Additional Duty (SAD) under Notification No. 102/2007-Cus despite non-mention of words indicating ‘unavailability of credit of such dut...View More

Upholds revision of assessment order after grant of Amnesty Scheme benefit 

Bombay HC upholds revision of assessment order post grant of benefit under Amnesty Scheme in respect of works contract tax; Rejects assessee’s contention that in absence of order passed under Am...View More

'Interest' recoverable under VAT law on belated installment payment under sales-tax deferment scheme

HC dismisses assessee’s writ, upholds recovery of interest on belated payment of installments under sales tax deferment scheme u/s 25 of AP VAT Act, 2005 (Act) dealing w...View More

Disposes writ pursuant to withdrawal of DGFT's recovery notice restricting SFIS benefit

HC disposes assessee’s writ pursuant to the withdrawal of recovery notice by Revenue on exigibility of Served From India Scheme (SFIS) benefits to Indian companies selling their services under f...View More

Grants relief to Fabindia; Additional surcharge upon goods 'importation' into State, unconstitutional

HC holds Section 3(1A) of Kerala Surcharge on Taxes Act as discriminatory and violative of Articles 301 and 14 of Constitution insofar as it increases the tax payable by a class of dealers registered ...View More

ADD extension not automatic under Sunset Review; Levy unsustainable absent timely Notification

HC quashes levy of Anti-Dumping Duty (ADD) during Sunset Review period absent separate Notification extending such levy, holds that Notification No. 17/2013-Cus (ADD) issued 60 days after expiry of AD...View More

Stays freezing of bank accounts of Municipality by Revenue towards pending dues 

Kerala HC stays the order of Dy. Commissioner freezing the bank accounts of Municipality towards pending service tax dues; Finds considerable force in assessee’s contention that such action has ...View More

CESTAT to decide merits of DRI's 'notice issuing' powers, uninfluenced by SC proceedings

HC sets aside CESTAT order which had quashed proceedings pursuant to show cause notice issued by Addl. Director General, DRI u/s 28 of Customs Act, without considering the matter on merits in view of ...View More