High Court Rulings


Quashes CESTAT LB ruling; 10% inclusive of 7.5% pre-deposit in first appeal 

Delhi HC sets aside order of CESTAT Larger Bench which had ruled on quantum of pre-deposit as mandated u/s 35F of Central Excise Act and Section 129E of Customs Act, holds that 10% would not be in add...View More

Upholds 100% penalty where Sec. 11AC conditions fulfillment undisputed; Differential duty discharge inconsequential

HC upholds 100% penalty u/s 11AC of Central Excise Act in respect of clearance of goods without payment of excise duty, despite discharge of differential duty before passing of adjudication order; Not...View More

Waives pre-deposit before CESTAT where connected appeals granting duty exemption, attained finality

HC directs CESTAT to consider appeal without insisting on 7.5% pre-deposit under amended Section 35F of Central Excise Act, in view of orders passed in connected matters in assessee’s favour; No...View More

Cannot demand VAT based on stock difference detected during Income Tax search

HC upholds Tribunal order deleting tax, interest and penalty under Gujarat VAT Act in respect of stock difference to the tune of 5% detected during course of search proceedings under the Income Tax Ac...View More

Inter-state trade of high-speed diesel governed by CST Act after GST promulgation

HC allows issuance of Form C for inter-state purchase of high-speed diesel to be used in manufacture of cement, after the promulgation of CGST / SGST Act; Holds that assessee’s registration cert...View More

Exemption on biscuits not absolute; Allows rebate on export exercising writ jurisdiction 

HC allows rebate of excise duty paid on exported biscuits, despite exemption prescribed under Notification No. 12/2012-CE; Rejects Commissioner (Appeals) conclusion that exemption was absolute and unc...View More

No delay condonation where exporter knowingly approached wrong forum over 'rebate' dispute

HC refuses to interfere with order of Revisional Authority who dismissed revision application / petition filed by assessee 8 years after CESTAT rejected appeal relating to rebate of excise duty for la...View More

'Unjust enrichment' bar inapplicable to provisional assessments pre-Rule 9B amendment; Finalization date inconsequential

HC rules out applicability of principles of unjust enrichment to refund arising out of finalization of provisional assessment of excise duty before amendment to Rule 9B of Central Excise Rules; Observ...View More

Dismisses writ challenging SFIS denial; Cannot bypass appellate procedure apprehending Authority's incompetency

HC dismisses writ petition challenging order passed by Asst. DGFT denying the benefit of ‘Served from India Scheme’ (SFIS) to assessee rendering hospitality service, on the premise that it...View More

No 'sale' element in telecommunication services, except handsets supplied to subscribers

HC rules on applicability of sales tax under Bombay Sales Tax Act on voice transmission services rendered by cellular operator; Observes, in order to attract the provisions of enactment imposing tax o...View More