High Court Rulings


Goods appropriates upon offer crystallisation, no sales tax where goods move pursuant to concluded order 

Delhi HC upholds findings of Tribunal which held that supply of goods from Mumbai to Delhi to execute works contract by assessee, engaged in supply, erection, commissioning and installation of lifts/e...View More

Absent adjudication, directs assessee's removal from 'Alert' list, however, refuses quashing SCN

HC refuses exercise of writ jurisdiction seeking quashing show cause notices (SCNs) imposing late fine charges along with penalty; Notes Revenue’s plea that in order to avoid late payment charge...View More

'Mining' encompasses 'quarrying', allows downloading C-Form for HSD used in vehicle for quarrying

HC grants assessee access to online facility – KVATIS (Department’s online portal) to download C Forms for purchase of High Speed Diesel (HSD) used as fuel in relation to machinery and veh...View More

Upholds 'penalty' under Foreign Trade Act for false 'origin' declaration regarding 'biodiesel' export 

HC upholds penalty imposed u/s 11 of Foreign Trade (Development and Regulation) Act, 1992 (F.T. Act) for furnishing false information & declaration regarding origin of goods to procure wrong Gener...View More

DGCEI can investigate PAN India service-tax matters despite assessee's registration with multiple Commissionerates 

HC dismisses assessee’s writ, holds that Central Excise Officers of DGCEI can have PAN India jurisdiction and issue notices to investigate service tax cases against assessee/person even if perso...View More

Upholds classification of Harpic/lizol as 'disinfectant', rejects Revenue's recourse to 'residuary entry' 

HC upholds Tribunal, Harpic and Lizol, which act as disinfectant and kill germs, bacteria and microorganisms, classifiable under Schedule-II, Part A, Entry No.20 of UP VAT Act, 2008; Relies upon on SC...View More

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