High Court Rulings


Quashes Revenue's 'hyper-technical' objection to redeem Advance Authorizations, where export genuineness undisputed 

HC quashes decision of Policy Relaxation Committee (PRC) refusing to allow redemption of Advance Authorizations for want of ‘bills of export’ and absence of Authorization number in ‘...View More

Rejects writ petition; Classification of imported LCD panels ascertainable under 'appellate remedy'

HC dismisses writ petition challenging the classification of imported LCD panels under CTH 9013 vis-a-vis CTH 8529, rejects assessee’s attempt to by-pass the appellate remedy to inter alia avoid...View More

Elevator & components supplied from another State for works contract execution, not VATable

HC holds that supply of elevators / lifts and components from assessee's Central Procurement Division in Maharashtra for executing works contract in Karnataka, constitutes an inter-state supply of goo...View More

CENVAT credit reversal against capital goods untenable absent Revenue's rebuttal to assessee

HC quashes Adjudicating Authority’s order upholding credit reversal / levy of duty on transaction value in respect of sale and lease back of capital goods in terms of Rule 3(5) of CENVAT Credit ...View More

Quashes CESTAT order absent independent application of mind on reversed credit refund 

HC sets aside CESTAT order rejecting refund claim u/s 11B of Central Excise Act seeking re­-credit of excess CENVAT credit reversed in terms of Rule 6(3)(ii) of CENVAT Credit Rules, 2004 on molass...View More

Allows refund pursuant to assessment finalization; Reiterates 'unjust enrichment' principle inapplicabity pre-1999 

HC allows refund of excise duty arising out of finalization of provisional assessments pre-1995 in respect of medicaments manufactured by assessee; Observes, while refund claim was initially rejected ...View More

Time-limit for Customs Broker license suspension inquiry 'directory', but completion within "reasonable period" 

HC holds that 90 day time limit for completion of inquiry proceedings under Regulations 19 & 20 of Customs Broker Licensing Regulations (CBLR) in respect of suspension of Customs Broker license as...View More

No cap on Incremental Export Incentivisation benefit; Claims > Rs. 1 Cr subject to 'scrutiny' 

HC rules on entitlement to ‘Incremental Export Incentivisation Scheme’ benefit for the year 2013-14, holds that application cannot be rejected on ground that total amount being claimed exc...View More

Quashes review order cancelling dealer’s registration ab initio, absent proper service of notice 

HC quashes review order of Deputy Commissioner cancelling assessee’s certificate of registration since inception under MVAT Act and CST Act, absent service of proper notice; Observes that powers...View More

Urges Division bench constitution to settle inter-state stock transfer exemption controversy

Kerala HC Single Judge refers to Division bench, the question as to whether post 2002 amendment, documents evidencing movement of goods are mandatory or mere Form F declaration shall suffice, for clai...View More